2013 (10) TMI 1371

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.... 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 agreement which is reproduced below : ....

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....ntainers 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 ₹ 41,347/- per container of 21.5 Ton and ₹ 47,738/- per container of 27.5 Tons Viz....

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....ptly 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 transportation of containers by road up to the railway terminal and from railway terminal up to th....