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    <title>Applicability of service tax on loading &amp; unloading of goods from trains.</title>
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    <description>The service of loading and unloading goods from trains by a labour co-operative society supplied to the railways is taxable; no exemption arises from co-operative status. A notified abatement applies to such services, and distinct limited exemptions exist for carriage of certain goods categories, which must be identified to determine the correct tax treatment.</description>
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      <description>The service of loading and unloading goods from trains by a labour co-operative society supplied to the railways is taxable; no exemption arises from co-operative status. A notified abatement applies to such services, and distinct limited exemptions exist for carriage of certain goods categories, which must be identified to determine the correct tax treatment.</description>
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