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    <description>The Tribunal ruled in favor of the appellant, determining that the appellant&#039;s activity did not qualify as cargo handling service. The decision was based on the lack of movement of goods from one place to another without internal movement within the mining area. The Tribunal found support in a specific contract and a decision of the Hon&#039;ble High Court of Jharkhand, ultimately dismissing the Revenue&#039;s contentions and leading to the success of the appellant in all appeals.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the appellant&#039;s activity did not qualify as cargo handling service. The decision was based on the lack of movement of goods from one place to another without internal movement within the mining area. The Tribunal found support in a specific contract and a decision of the Hon&#039;ble High Court of Jharkhand, ultimately dismissing the Revenue&#039;s contentions and leading to the success of the appellant in all appeals.</description>
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