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2012 (4) TMI 253 - AT - Service TaxLearned Counsel says that reading of para 9 of the adjudication order demonstrates that the activity carried out by the appellant was within the mining area and the goods transported within mining area cannot be called as cargo handling - To call an activity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the mining area - Held that: movement of the excavated iron within the mining area from one place to another that operation cannot be called as cargo handling service - Appeals are disposed of
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