2008 (2) TMI 92

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..... nsidered as an agent in the context of rendering the service of cargo handling – demand raised to bring impugned services of loading under cargo handling services, is not sustainable – appeal is therefore, rejected - ST/289/2006 - ST/41/2008(PB), - Dated:- 18-2-2008 - Justice S. N. Jha, President and Shri M. Veeraiyan, Member (T) [Order Per M. Veeraiyan Member(T), (For the Bench)]-1. Thi .....

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..... s.70.05 per MT received by the respondent Rs.49.01 per MT relates to mining activities, Rs.8/- per MT is for loading of lime stone etc. He contends that inasmuch as Rs.8/- 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 activit .....

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