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2008 (5) TMI 111 - AT - Service TaxAppellants providing labour and transport to carry the goods - demand confirmed on the ground that applicant is providing cargo handling service – contention of appellants that as per the definition of cargo handling service the mere transport of goods is excluded, is acceptable - 50% of the demand is in respect of transportation of the goods; therefore, the amount already deposited is sufficient for hearing of the appeal - pre-deposit of remaining amount of service tax and penalty is waived
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