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2017 (11) TMI 538 - AT - Service TaxCargo Handling Service - department’s allegation is that the appellant was a cargo handler and provided cargo handling service - Held that: - Appellant’s activity does not begin with loading nor end with unloading. Its primary activity from the origin itself was transporting. Unit rate was fixed by the appellant to be charged from the recipient of services. Without any objective examination done by Revenue to show that, the activity carried out by appellant was for packing, unpacking as well as loading and unloading, it cannot be presumed that the appellant had provided Cargo Handling Service - appeal allowed - decided in favor of appellant.
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