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2012 (4) TMI 253

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..... tivity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the mining area - Held that: movement of the excavated iron within the mining area from one place to another that operation cannot be called as cargo handling service - Appeals are disposed of - st/659 TO 661 OF 2008 - ST/A/50-52/2012-CUS. - Dat .....

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..... ed 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. CCEC ST [2012] 34 STT 241/17 taxmann.com 132 (Ori.) He further submits that the appellant's contentions are baseless when they carried out the activity of ca .....

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