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2017 (8) TMI 903 - AT - Service TaxCargo handling services - whether the shifting and loading of railway sleepers within the factory premises of M/s. Rural Engineering Pvt. Ltd., a service provided by the respondent would be chargeable to service tax under the category of ‘cargo handling services’? - Held that: - similar issue decided in the case of The Commissioner Central Excise Versus M/s Manoj Kumar and Arvind Kumar [2012 (9) TMI 941 - ALLAHABAD HIGH COURT], where it was held that In common parlance 'cargo' means load, which is to be carried by ship, aeroplane, rail or truck. The handling of transportation of goods, by itself unless it is an organised activity, which is connected with carrying cargo (load) by ship, aeroplane, rail or truck is involved would not fall within the definition of cargo handling service. The definition specifically excludes handling of export cargo or passenger baggage or mere transportation of goods - demand set aside - appeal dismissed - decided against Revenue.
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