Appellant's Service Reclassified as Transportation of Goods, Not Cargo Handling; Demand Set Aside on Merit and Limitations.

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....Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was transportation of goods service and not cargo handling service - the demand confirmed in the impugned order under 'cargo handling service' set aside on merit as well as on limitation - AT....