reads as follows:
To any person, by a cargo handling agency in relation to cargo handling services.
5. The say of the petitioner Firm ... service provided
(zr) to any person by a Cargo Handling Agency in relation to Cargo Handling Services.
The Dictionary meaning of word "Cargo
provided to any person, by a cargo handling agency in relation to cargo handling services.
65(23) Cargo handling services means loading, unloading, packing ... service provided
(zr) to any person by a Cargo Handling Agency in relation to Cargo Handling Services.
The Dictionary meaning of word Cargo defined
2002
Cargo Handling Service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers ... 2008
Cargo Handling Service means loading, unloading, packing or unpacking of cargo and includes
(a) cargo handling services provided for freight in special containers
Finance Act, 1994, Cargo Handling Service means loading, unloading, packing or un-packing of cargo and includes Cargo Handling Services provided for freight in special ... provided to any person, by a cargo handling agency in relation to cargo handling services.
From the above it becomes clear that services
defines Cargo handling service as under:-
Cargo handling service means, loading, unloading, packing or unpacking of cargo and includes cargo handling services provided ... cargo handling service means -
(i) Loading, unloading, packing or unpacking of cargo, and includes -
(ii) Cargo handling services provided for freight in special containers
context of cargo-handling of export cargo which was specifically excluded from the scope of cargo handling service and hence the demand is not sustainable ... Finance Act, 1994 defines cargo handling service as
loading, unloading, packing or unpacking of cargo and includes,-
(a) cargo handling services provided for freight
Commissioner Of Customs (Airport & ... vs M/S R.P. Cargo Handling Services on 2 March, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
2023 ... CUSTOMS (AIRPORT&
GENERAL) .....Appellant
versus
M/S R.P. CARGO HANDLING SERVICES ...... Respondent
Advocates who appeared in this case:
For the Appellant : Mr. Harpreet
head "Cargo Handling" services is in fact consideration received for
services classifiable under "Storage and Warehousing" services as
contended ... Storage
and Warehousing" services while according to the appellant, the entire
services are classifiable under the head "Cargo Handling" services.
Thus
petition relates to the export cargo handling services at Indira Gandhi International Airport (Cargo Terminal). Cargo Handling is divided into two sub groups ... submission of the bid, over 300 cargo handlers for rendering the export cargo handling services at the cargo terminal, IGI Airport, New Delhi. The petitioner
Commissioner Of Customs (Airport & ... vs M/S R.P. Cargo Handling Services on 23 September, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher ... Jatin K. Gaur, Advocates.
versus
M/S R.P. CARGO HANDLING SERVICES ..... Respondent
Through: Mr Priyadarshi Manish with
Ms Anjali J. Manish, Advocates.
CORAM
