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2017 (5) TMI 1255 - CESTAT KOLKATAWorks Contract Service - Classification of services - transporting of cement grade limestone by semi-mechanised methods - classified under mining services or cargo handling services? - Held that: - the scope of the work of the assessee is mainly, sizing and sorting in the medium grade benches by controlling, drilling and blasting of the mines - The work of transport of quarried stone is incidental to the job of sizing of blasted bolder by mechanical means in high grade bench, sorting of the stone as per specification approved and directed by the Mines Manager. The activities would clearly indicate the Mining Service - appeal allowed - decided in favor of appellant.
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