TMI BlogCourt Rules Iron Ore Contracts Focus on Cargo Handling, Not Transport; Prima Facie Case for Service Tax Established.Cargo Handling Services - Mining services - Although the transportation is one of the link of the contracts, but it does not constitute the essence of the contracts, and the essence of the contracts is handling of iron ore - prima facie case is against assessee - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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