2014 (8) TMI 623

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.... Advocate, for the Appellant. Shri B.L. Soni, DR, for the Respondent. ORDER Learned Counsel says that reading of para 9 of the adjudication order demonstrates that the activity carried out by the appellant was within the mining area and the goods transported within mining area cannot be called as cargo handling. This can be appreciated if the sample copy of the contract dated 2-12-2003 is exami....

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....ecord. 4. To call an activity to be cargo handling service there should be an activity of movement of cargo from one place to another place without any internal movement within the mining area. Neither handling service outside the mining area is evident from para 9 of the adjudication order nor destination outside such area has come to record. Therefore, when the factual evidence demonstrate....