Loading and Unloading Ancillary to Transporting Break-Bulk Cargo Not Taxed as "Cargo Handling Service.

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....Just because appellant carried out ancillary activities of loading, unloading etc., which is not the essential character of the activity contracted to him but only ancillary to the main work of transportation of break-bulk cargo, it would not be just and proper to bring such activity within the fold of "Cargo Handling Service".....