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2009 (7) TMI 18 - AT - Service TaxCargo handling service - activity of loading and unloading of goods - Unloading from wagon, loading into vehicle and transportation to SAIL warehouse and unloading, stacking at stipulated place inside the warehouse and loading into customers ‘vehicles with weighment for delivery - The CBEC had clarified vide Circular No. 1/2002 dated 1.8.2002 that the services liable to tax are those provided by cargo handling agencies who undertake the activity of packing, unpacking, loading and unloading of goods meant to be transported by any means of transportation namely truck, rail, ship or aircraft – Demand of duty and Penalty confirmed.
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