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2009 (5) TMI 178 - AT - Service TaxThe appellants are handling various types of cargo through their aircrafts at various airports. The activity involved is loading/unloading and transport of cargo. Revenue proceeded against the appellants on the ground that the said activity would be liable to Service Tax under the category of “cargo handling service”. - issue has been squarely covered by the decision of the Ahmedabad Bench of the Tribunal in the appellant’s own case reported at M/s JET AIRWAYS (INDIA) LTD Versus CST, AHMEDABAD [2008 - TMI - 4448 - CESTAT, AHMEDABAD], wherein it is held that cargo from consignor’s premises not collected and not delivered to consignee and contractor undertaking cargo handing work - the transportation of cargo from one place to another by the airways would not amount to-cargo handling services – activity is not covered under Cargo Handling Service – appeal allowed
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