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2008 (6) TMI 22 - AT - Service TaxActivity undertaken by appellants for mechanical transfer of coal from the coal face to tippers and subsequent transportation of the coal within the mining area, does not come under the purview of cargo handing service – impugned activity even if includes loading and unloading but these are merely incidental - gross amounts received for the same cannot be taxed under the category of cargo handling service - impugned order is set aside, demand annulled and appeal is allowed
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