2008 (3) TMI 68

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..... taxable –Comm. (A) was justified in holding that the loading is incidental to mining and transportation – respondent cannot be considered as an agent in the context of rendering cargo handling service – appeal is rejected - ST/309/2006 - ST/49/2008-(PB), - Dated:- 14-3-2008 - Justice S. N. Jha, President and Shri. M. Veeraiyan, Member (Technical) [Order Per M. Veeraiyan Member (Technic .....

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..... ivities, Rs.8.23 per MT is for loading of lime stone etc. He contends that inasmuch as Rs.8.23 per MT is clearly identified as attributable to loading charges, the same should be treated as charges received for the service of cargo handling. According to him, the definition of the term cargo handling includes the activities of loading, unloading, packing etc. of cargo. 5. We have carefully c .....

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