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2012 (12) TMI 613 - AT - Service TaxCargo Handling Service – Demand of Service Tax - Assessee being an individual rendering services to M/s. J.M. Baxi & Co. as regards loading & unloading of cargo – Held that:- If an individual is undertaking activity of loading and unloading of cargo, it would not come under the purview of service tax as Cargo Handling Services. Following the decision in case of MODI CONSTRUCTION COMPANY (2011 (4) TMI 598 - JHARKHAND HIGH COURT) held that any services provided within the factory premises would not come under the definition of Cargo Handling Services. In favour of assessee
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