TMI Blog2009 (5) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... cargo from consignor’s premises not collected and not delivered to consignee and contractor undertaking cargo handing work - the transportation of cargo from one place to another by the airways would not amount to-cargo handling services – activity is not covered under Cargo Handling Service – appeal allowed - ST/163/2009 - 730/2009 - Dated:- 28-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri A. Sheerazi, Advocate, for the Appellant. Shri K.S. Srinivassa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - As the issue lies in the narrow compass, we dispose of both the stay petition and appeal together. 2. We heard both sides. The appellants are handling various types of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iver the same to the consignee of the cargo. The activity undertaken by them is transportation of the cargo from its air cargo station at source location to its air cargo station at destination location, for which the charges as detailed in the preceding paragraph are received by them. 5. The definition of cargo handling services as appearing in Section 65(105)(zr) - "Taxable service" means any service provided or to be provided to any person, by a cargo handling agency in relation to cargo handling services" From the above it becomes clear that services to be taxed under the said heading are to be provided by cargo handling agency and the same must be in relation to cargo handling services. The appellants are admittedly not providing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants through which cargo is booked and all the charges are collected by the said agent, who deduct their commission and pay the balance to the appellant. The said finding of fact does not stand rebutted by the Revenue. It is also seen that where cargo is directly booked by the airline, they collect charges from the customer directly. It stands correctly held by the Deputy Commissioner that such services cannot be held to be cargo handling services. As rightly observed by the Deputy Commissioner, the, primary duty of every transport operator i.e. road, rail or airport to provide facilities of packing/unpacking, loading/unloading of goods to the customer for promotion of business, and if all these services are covered under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... samples are not in the same genre as any of illustrative services under serial No. (iv). By applying the same reasoning, we hold that the incidental service of collection of cargo for the purpose of transportation cannot be held to be falling under the cargo handling service. 8. We also note that the Board circular F. No. B-11/1/2002, dated 1-8-2002 while detailing cargo handling agent's case for example, service provider as Container Corporation of India, Airport Authority of India, Inland Container Depot, Container Freight Stations. Said list which is though illustrative and not exhaustive refers to service provider but actually perform such services and there is no reference to any of the airlines who undertake transportation of the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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