cargo handling service' means loading, unloading,
packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers ... ship or aircraft. Well known
examples of cargo handing service are services provided in
relation to cargo handling by the Container Corporation of
India, Airport
Finance Act, 1994. Investigations revealed that the appellant
provided cargo handling services both within and outside India.
They undertake cargo handling operations under contract with ... profit on ocean freight charges, treating it as integral
part of cargo handling services in terms of section 65(105)(zero) of
4 ST/52168
with interest and penalty.
2. The appellant is engaged in rendering „cargo handling services‟.
The appellant along with a group of industries, formed a consortium ... consortium, issued Work Orders to the appellant for handling the cargo,
wherein the rate for cargo handling at the railway siding were
negotiated. These rates
CENVAT credit of Rs.1,05,72,174/- on
courier services and insurance services. Four more show cause notices
for the period September ... deny CENVAT credit of Rs.97,51,884/- on port
services, cargo handling services and custom house agent services.
These eight show cause notices, were
which it was noticed that the contract intended totality of
'cargo handling' in their respective territories only and sufficed to hold
that ... assessee to perform the activity of providing of
logistics service/cargo handling services on behalf of
them (ATA, USA), in this case the assesse
AAACJ7438AST001 under the
taxable services of "Travel by Air Services, Transport of Goods
by Air, Cargo Handling Services, Business Auxiliary Services,
Rent
which service tax has already
discharged by the appellant under cargo handling services. The
balance receipts of Rs. 3,53,58,477/- pertain ... chargeable to service tax under the relevant taxable
services, i.e., "Cargo Handling service" and "Goods
Transport by Road". However
limestone the demand has nevertheless been made under "cargo
handling services" and confirmed in the impugned order. Identical
demand for the earlier period ... providing Cargo Handling Service.
Hence, no service tax is payable for this activity under the category
of Cargo Handling Service. We set aside the demand
allegation that the services
provided by the appellant to Western Coalfields Limited was
taxable under various services including "cargo handling
services ... Commissioner (Appeals) have
upheld the demand of service tax under "cargo handling
services" for the period prior to 01.06.2007 and under
"mining
such as Business Auxiliary service, Banking & Financial Service, Cargo
Handling service, Consulting Engineers services, Legal service and
Renting of Immovable property service, Goods transport
