Cargo Handling

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..... is the provider of service A cargo handling agency Meaning of Cargo Handling Service - 65(23) ( 23 ) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes, ( a ) cargo handling services provided for freight in special containers or for noncontainerised freight, services provided by a container freight terminal or any other freight term .....

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..... issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." - Manuals - Ready reckoner - Law and practice .....

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