2011 (7) TMI 483

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..... (Appeals) - Held that cargo handling service is exempted in relation to agriculture service vide Notification No. 10/2002-ST, dated 1-8-2002 - Decided in favour of assessee. - ST/1679-1680 OF 2010 (DB) - ST/299-300 OF 2011 - Dated:- 8-7-2011 - S.S. KANG, MATHEW JOHN, JJ. G.S. Sandhu for the Appellant. B.L. Soni for the Respondent. ORDER S.S. Kang, Vice-President. Heard b .....

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..... of cargo handling service. 4. The contention of applicants is that the impugned order is beyond the scope of Show-Cause Notice as there is no allegation that applicant is providing cargo handling service. Applicant entered into a contract in respect of labour/cartage of shifting, of foodgrains in different purchase centres of Punjab on the rates specified. In case applicants are held as provider .....

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