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2017 (2) TMI 1175 - AT - Service TaxCargo handling services - Held that: - The nature of work indicates that the cargo is to be unloaded from the truck or loaded into the truck for inward or outward movement apart from bags to be handled for internal movement, stacking and storage. Such nature of work is covered by the tax entry cargo handling service - the scope of the work as listed in the schedule to the agreement brings it within the ambit of cargo handling service - appeal dismissed - decided against appellant.
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