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2008 (3) TMI 93 - AT - Service TaxAppellant was actually supplying labour to M/s. Hindalco and the scope of their work is limited to the work assigned to them by M/s. Hindalco inside the factory premises - revenue has not produced the contract and shown the relevant provisions to show that the appellants were coming within the ambit of cargo handling service - no evidence to show that the appellant had actually handled the cargo – liability doesn’t arise under Cargo Handling Service – assessee’s appeal allowed
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