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2014 (1) TMI 1000 - AT - Service TaxDemand of service tax - Cargo handling service - Commissioner (Appeals) set aside liability of service tax - Held that:- Loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and corgo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods - Assessee is engaged in loading, unloading and shifting of sugar bags from floor of mill house to godown, from one godown to another. This activity does not fit in the definition of cargo handling service - Decided against Revenue.
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