https://www.taxtmi.com/caselaws?id=2417 Breaking, crushing and grading dolomite under a mining contract was treated as prima facie mining activity, not cargo handling, because transportation was only incidental to the work. The scope of cargo handling service was read narrowly to cover packing, unpacking, loading and unloading of goods for transport by recognised modes. A cited precedent was distinguished on facts as it concerned only transportation and no mining element. On that basis, the applicant showed a strong prima facie case and was granted waiver of pre-deposit and stay of recovery pending the appeal. en-us Thu, 19 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2417 Breaking, crushing and grading dolomite under a mining contract was treated as prima facie mining activity, not cargo handling, because transportation was only incidental to the work. The scope of cargo handling service was read narrowly to cover packing, unpacking, loading and unloading of goods for transport by recognised modes. A cited precedent was distinguished on facts as it concerned only transportation and no mining element. On that basis, the applicant showed a strong prima facie case and was granted waiver of pre-deposit and stay of recovery pending the appeal. Case-Laws Service Tax Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2417