TMI Blog2014 (8) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... rea. Neither handling service outside the mining area is evident from para 9 of the adjudication order nor destination outside such area has come to record. Therefore, when the factual evidence demonstrates movement of the excavated iron within the mining area from one place to another that operation cannot be called as cargo handling service - Decided in favour of assessee. - ST/659-661/2008 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be called as cargo handling service and Appellant shall succeed. 2. Opposing the contention of the Revenue, learned representative of Revenue says that the activity of the appellant squarely falls under the category of cargo handling service. This can be appreciated reading the decision of Hon ble High Court of Orissa in the case of Coal Carriers v. CCE, C ST, Bhubaneswar reported in 2011 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a delay in filing of cross objection for which application for condonation of delay has been filed. Since the appeal has been disposed of in above terms, both cross objection and condonation applications get dismissed. 6. In the result, all the three appeals, CO and COD applications gets disposed of accordingly. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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