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2018 (7) TMI 1923 - AT - Service TaxClassification of services - whether the activity of packing, unitization, strapping etc. undertaken by the appellant is chargeable to service tax under the heading “cargo handling services” under Section 65 (105) (zr) of the Finance Act, 1994? - HELD THAT:- Similar issue decided in the case of SIGNODE INDIA LIMITED VERSUS COMMR. OF CEN. EXCISE & CUSTOMS-II [2017 (3) TMI 934 - SUPREME COURT OF INDIA], where it was held that All activity undertaken by the appellant, though related to packing activity, is at a stage when the goods are yet to clear the factory gate as manufactured goods for onward transportation. Appeal allowed - decided in favor of appellant.
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