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2008 (2) TMI 92 - AT - Service TaxContract for mining, loading, transporting and unloading of limestone from the mines to designated places of client – findings of the Commissioner (Appeals) that the loading is incidental to mining and transportation, appears reasonable – respondent cannot be considered as an agent in the context of rendering the service of cargo handling – demand raised to bring impugned services of loading under cargo handling services, is not sustainable – appeal is therefore, rejected
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