2007 (11) TMI 183

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....thy, Member (T)]. -1. Heard both sides. 2. The appellants have a contract with SAIL for reclamation of High Grade Iron Ore Fines and removal of rejects subsequent to blasting of the mining area by SAIL. The activities undertaken by the appellants have been charged to Service Tax under the category of cargo handing service. 3. Shri S.K. Goyal, ld. C.A. appearing for the appellants states that....