TMI Blog2019 (3) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the majority of activities are not classifiable as a cargo handling service. A very small part of the service unloading of coal from truck forever since pre-dominantly all the activities are out of the purview of cargo handling service, i.e. the unloading is incidental to those service. Therefore, the service is not classifiable as cargo handling service. On the identical activity in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... feeding and cleaning job of coal handling plant Coal unloading by truck tippler, coal feeding and coal handling plant cleaning job Ash handling plant for removing ash from Silo Ash Handling Plant, shifting to ash dumping area, proper watering to ash, etc. 2. Ms. Priyanka Kalwani, Ld. Advocate appearing on behalf of the appellant submits that all these activities are not classifiable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. He submits that the appellant are also engaged in unloading of coal from the truck and tipper. The said activity is classifiable as cargo handling service, therefore, the demand was rightly confirmed. 4. On careful consideration of the submission made by both the sides, we find that the appellant with the help of man power carrying out various activity as detailed above. From the said act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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