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1. Cargo Handling Service - Composite services of shifting/transportation of materials - GTA Services - loading and unloading is ancillary to the main activity - prima...

2. GTA service or Cargo Handling Service - transportation of iron ore - Rate is including of loading and unloading from wagon - prima facie it is not cargo handling service - AT

3. Classification of services - GTA or cargo handling service - The contract in dispute in the instant case is essentially for the transportation of goods which...

4. 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...

5. Cargo Handling or (GTA) service - In any transportation, loading and unloading is incidental and, therefore, the predominant and essential nature of service is...

6. Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the...

7. Activity of loading/unloading of coal by engaging tippers would come within the purview of the "Cargo Handling Service" - The mining of sand from the riverbed would come...

8. Cargo Handling Services - if an activity of packing, loading and unloading is done within the factory premises, the said service would be out of the purview of Cargo...

9. Service tax on service of cargo handling - As per assessee the payments received were distributed among fellow labourers, who did the same job – Activity of the...

10. Classification of services - GTA Service or Cargo Handling service? - the definition cannot be interpreted to mean that if a transporter who transports goods for 460 KM...

11. Activity of loading of coal from Railway siding into Railway wagons making use of Pay Loader - Any activity incidental to freight of cargo is liable to be taxed under...

12. Cargo handling service - activity undertaken similar to the activity undertaken by the appellants comes under the cargo handling service and not under transportation of goods - AT

13. Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on...

14. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

15. Classification of service - it cannot be held that providing the cargo handling service in which the transportation of goods is also an ancillary activity, can be...