2007 (11) TMI 83

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....- under Section 77. 2. The appellant had entered into two different contracts with M/s. Charnbal Fertilizers & Chemicals Ltd. (CFCL), Kota. As per Contract No. JPR/HAND/2004-05 dated 8-4-2004, the appellant was to supply the following services to M/s. CFCL: "While uploading the material from railway wagons, (Unloading of Fertilizers from wagons, stacking on platform and 1oadir into the trucks from platform), stacking the same at the company's warehouse and destacking and loading into truck the contractor shall protect the fertilizers from dam age or loss by rains, pilferage or by any other such cases or reason. The con tractor shall use tarpaulins to protect fertilizers in all respect while delivering the same to the company's warehou....

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....f material from railway station to the company's/customer's warehouse is covered under Cargo Handling services or not. Cargo Handling Services stands defined under sub-section (23) of Section 65 of the Finance Act, 1994, as under :- "Cargo Handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight services provided by a container freight terminal or any other freight terminal for all modes of trans port and cargo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods." 5. The authority below has held that all the activity ment....