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<h1>The Supreme Court dismissed the civil appeal after finding no merit in it. Admission was refused.</h1> The Supreme Court dismissed the civil appeal after finding no merit in it. Admission was refused. - TMI Classification of services - services of loading and unloading of coal, transportation of coal, removal of over-burden coal within the mining area - whether classified under Mining Services or under Cargo Handling Services? - HELD THAT:- There is no merit in the appeal - appeal dismissed. The Supreme Court dismissed the civil appeal after finding no merit in it. Admission was refused.