2017 (9) TMI 1691

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..... We have heard the Learned Counsel for the Appellant/Revenue quite in extensio in this appeal under Section 35G of the Central Excise Act, 1944. 2. Adverting to the facts and materials in hand, the Customs, Excise and Service Tax appellate Tribunal; for short the 'Tribunal', has concluded that the activity of the assessee amounts to service of cargo handling, which is one that falls wit....