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2016 (12) TMI 37 - AT - Service TaxDemand - Classification - cargo handling services or transportation agency - Held that: - assessee is transporting fertilizers, as per the direction of the various suppliers, from the railway platform to the premises of dealer or godown. No doubt they also undertake the activities of loading, unloading of cargo from the local warehouse to the trucks as also at the premises of dealers or godown. Clearly these activities cannot be covered under the definition of cargo handling services as given above - Decided in favor of the assessee.
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