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TMI Blog2008 (9) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Allied Services, it; is held that activities under the said contract was not chargeable to service tax under the category of cargo handling service - Appeals filed by the Department have no merit, hence dismissed - ST/61, 64 & 65/2007 - A/920-922/KOL/2008 - Dated:- 15-9-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri K.P. Singh, SDR, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ik Mining Allied Services with MCL for exactly similar work and had come to the finding that the activities undertaken by the Respondents' in that case was not in the nature of cargo handling service. 2. After hearing both sides and perusal of the case records, we find that the activities under the impugned contracts in these three cases are similar to the activities, which were dealt with b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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