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2008 (1) TMI 183 - CESTAT, BANGALOREBreaking/crushing of lime stones boulders and transporting the same from the mines - During the period in question, these activities were not under the category of “production or processing of goods” – dept. proceeded to bring it under cargo handling service - Prima facie, this service cannot be classified under the category of ‘Cargo Handling Service’ but the same is classifiable under ‘Business Auxiliary Service’ - stay application is allowed
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