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2007 (11) TMI 245 - CESTAT, BANGALORECargo Handling Services – there is evidence to show that assessee were only supplying labourers to HLL and labourers were working under the control of M/s. HLL for handling the goods within the factory for shipment, etc - no infirmity in Commissioner (Appeals) following the Tribunal’s ruling in J&J Enterprises v. CCE - supply of labour will not come within the ambit of ‘Cargo Handling Services’
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