2014 (1) TMI 716

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...., for the Respondent. ORDER Revenue's submission is that activity carried out by the respondent squarely falls in the category of "Cargo Handling Service" and supports the adjudication order. But perusal of appellate order indicates that learned Commissioner (Appeals) has consciously framed the issue at page 4 of appellate order. The issue was "whether filling of ash into bulkers/tankers is a se....