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2016 (7) TMI 1350 - SCH - Service TaxService Tax – Cargo handling service - the decision in the case of SB CONSTRUCTION COMPANY Versus UNION OF INDIA [2006 (8) TMI 28 - RAJASTHAN HIGH COURT] contested, where it was held that Services provided by petitioner such as transporting coal from wagons to thermal power station by conveyor belt and without use of any transportation does not fall under the ambit of cargo handling services - Held that: - the decision in the above case upheld - appeal dismissed - decided against appellant.
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