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2018 (8) TMI 242 - AT - Service TaxCargo Handling Services - Activity of loading of material in vehicles, segregation of material, unloading, stacking and shifting of materials within the factory premises - Held that:- The Hon’ble Supreme Court has also in the case of Dy. Commissioner, Central Excise & Anr. vs. Sushil & Company [2016 (4) TMI 987 - SUPREME COURT] had an occasion to examine the similar case, where it was held that two conditions for considering any service to be 'Cargo Handling Service' need to be satisfied, namely; (1) there must be a cargo i.e. a packed or unpacked commodity accepted by a transporter or carrier for carrying the same from one destination to another. It is only after the commodity becomes a cargo, its loading and unloading at the freight terminal for being transported by any mode becomes a cargo handling service, if it is provided by an independent agency and; (2) the service provider must independently be involved in loading-unloading or packing-unpacking of the cargo. It is evident that moving of goods within the factory cannot be brought within the definition of “Cargo and Cargo Handling Service” - appeal allowed - decided in favor of appellant.
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