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    <title>Manpower Services Within Factory Not Cargo Handling; No Evidence of External Work, Tax Regulations Not Applicable.</title>
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    <description>In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the manpower was shifting the goods within the factory premises. services rendered in the present case do not fall under Cargo Handling Service - AT</description>
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      <description>In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the manpower was shifting the goods within the factory premises. services rendered in the present case do not fall under Cargo Handling Service - AT</description>
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