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2016 (8) TMI 449 - AT - Service TaxCargo handling services Services under contract for loading, unloading and shifting of sugar bags from the floor of the mills to godown, from one godown to another godown or as desired by their clients Circular dated 01.08.2002 states if the cargo handling service is provided by individual that does not come under the preview of taxability. Held that: - In the absence of any evidence produced by revenue that the manpower supplied by respondent carried out any work outside the factory premises it is to be held that the manpower was shifting the goods within the factory premises. services rendered in the present case do not fall under Cargo Handling Service - Decision in the case of Gaytri Construction Co. [2011 (9) TMI 481 - CESTAT, New Delhi] followed appeal dismissed decided against the Revenue.
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