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Cargo Handling Services

S No Citation Name of the Party Subject Heading


2014 (3) ECS (143) (Tri - Del.)

M/s. Lakhan Singh & Co

Non payment of duty- Suppression of facts- The service provider did not take out registration and disclose his contract to the department which amounts to suppression of facts. The items of work specified in the contract are in relation to cargo handling and the contract is essentially for cargo handling.