Appellate Tribunal rules loading/unloading as works contract, not just manpower supply.

The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, holding that the activity of loading and unloading goods constituted a works contract rather than merely the supply of manpower. Consequently, the appeal was allowed.

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The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant, stating that the activity of loading and unloading goods was a works contract, not just supply of manpower. The appeal was allowed on this basis.

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