2013 (10) TMI 1371

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.....N. Gururaj, Advocate, for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER [Order per : B.S.V. Murthy, Member (T)]. - The issue involved is whether the appellant is a GTA service provider as claimed by them or actually is providing cargo handling service as held by the Commissioner. The learned counsel invites our attention to the relevant portion of the ag....

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....transporting from our works Kothavalasa to CONCOR yards Vizag. These containers should be dispatched in the Railway Rake carrying containers from Visakhapatnam to TKD. At TKD you have to dispatch H.C. Ferro Chrome bags into the road trucks. The H.C. Ferro Chrome bags you will be carrying by trucks should be delivered at JSL, Hisar. 3. CONCOR's Railway freight charges Rs. 41,347/- per....

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....nless Limited. 4. That you will arrange to deliver the materials promptly to JSL works, Hisar in good condition within 25 (twenty-five) days from the date of containers loaded at our works, Kothavalasa." 2. He submits that the above shows clearly that the appellant is not engaged in loading or unloading, packing or any such activity but is engaged exclusively in transportatio....