2007 (7) TMI 95

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....rmed by treating the applicant as Cargo Handling Agent. The contention of applicant is that the applicant is a mining contractor with SAIL and the contract is for breaking of oversize Dolomite, thereafter dolomite is to be crushed by the appellant and thereafter the same is to be supplied to Bhilai Steel plant. The contention is that the contractor entered with the SAIL as mining contract. The tra....

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....t also relied upon the Board Circular No. 11/1/2002 dated 1-8-2002 whereby it is clarified that cargo handling services means service provided by cargo handling agencies who undertake the activity of packing, unpacking, loading and unloading of goods meant to be transported by any means of transportation namely truck, rail, ship or aircraft. Well known examples of cargo handling service are servic....

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....the assessee was held to be undertaking cargo handling service. 3. We find that the applicant is a mining contractor. The SAIL had floated a tender for acquiring service of mining contractor for breaking large size dolomite to smaller sizes by way of crushing, thereafter also for grading into different sizes for transportation to the plant. That w.e.f. 1-6-2007, mining services were also included....