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    <title>2017 (9) TMI 1327 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, setting aside the service tax demand under cargo handling services and site formation services for specified periods. The demand for service tax on transportation of iron ore within the mining area was not upheld as it did not fall under cargo handling services. The services provided were classified as mining services rather than site formation services, as the essential character of the work was mining.</description>
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      <description>The Tribunal allowed the appeal filed by the appellant, setting aside the service tax demand under cargo handling services and site formation services for specified periods. The demand for service tax on transportation of iron ore within the mining area was not upheld as it did not fall under cargo handling services. The services provided were classified as mining services rather than site formation services, as the essential character of the work was mining.</description>
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