Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (6) TMI 163 - AT - Service Tax
Pay loaders for loading of coal to wagons - agreement of the parties that time was essence of the contract, nature of activity that was carried by the Appellants squarely falls under the definition of cargo handling service - any activity incidental to freight of cargo is liable to be taxed under “cargo handling service” - Mode of transport is irrelevant for incidence of levy once the service provided meets the test of handling of cargo in the manner envisaged by law – appeal partly allowed