2019 (3) TMI 1048

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....t: Mr. S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The issue involved is that whether the appellant is providing cargo handling service and liable for service tax for the various activities in the factory of the manufacturer as detailed below: • Coal unloading • Coal feeding and cleaning job of coal handling plant • Coal unloading by truck tippler, coal....

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....25 (SC) • Anupam Coal Carriers Pvt. Ltd. 2013 (32) STR 41 • Pati Ram Sharma vs CCE 2017 (52) STR 44 • Modi Construction Co. vs CCE 2008 (12) STR 34 • Sainik Mining & Allied Service Ltd. 2008 (9) STR 531 3. Sh. S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that t....