TMI Blog2016 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ivities of loading, unloading of cargo from the local warehouse to the trucks as also at the premises of dealers or godown. Clearly these activities cannot be covered under the definition of cargo handling services as given above - Decided in favor of the assessee. - Appeal No. ST/811/2010-CU(DB) - FINAL ORDER NO. 54700/2016-CU(DB) - Dated:- 7-10-2016 - Ms. Archana Wadhwa, Member (Judicial) And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtilizer Company Ltd., National Fertilizer Ltd., etc. 2. Revenue entertained the view that the activities carried out by the respondent would be liable to service tax under the category of cargo handling services classifiable under the provisions of section 65 (23) of the Finance Act 1994. The original authority vide his order dated 23.12.2009 upheld the above view and rejected the refund claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. The definition of cargo handling services under section 65 (23) is as follows: Cargo handling service means loading, unloading, packing of cargo and includes cargo handling services provided for freight in special containers or for non-containerized freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods and the activities of unloading and loading are clearly incidental to the main activity of transportation of goods. Such activity should be rightly classifiable under the goods transportation agency as has been held by the Commissioner (A). 7. In line with the above discussion we find no reason to interfere with the findings of the Commissioner (A). Hence the impugned order is uph ..... X X X X Extracts X X X X X X X X Extracts X X X X
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