reported in [2021] 133 taxmann.com
458(Karnataka), wherein 'cargo handling services' were held
to be part of an 'airport ... cargo facilities in Menzies Aviation Bobba
(Bangalore) (P.) Ltd. (supra), has held that BIAL is a
statutory body and that providing cargo handling services
under
reported in [2021] 133 taxmann.com
458(Karnataka), wherein 'cargo handling services' were held
to be part of an 'airport ... cargo facilities in Menzies Aviation Bobba
(Bangalore) (P.) Ltd. (supra), has held that BIAL is a
statutory body and that providing cargo handling services
under
cargo
handling at Bengaluru International Airport Limited,
Devanahalli, Bengaluru (hereinafter referred to as 'the BIAL'
for short). The assessee provides cargo handling services ... cargo handling
facility to the assessee and has only engaged the assessee to
run cargo handling facility. Our attention has also been
invited to cargo
actual handling charges and notional handling charges have to take place of actuals. It is submitted that the Cargo handling services are rendered by Madras ... Cargo Complex and Bangalore Air Cargo Complex, respectively. The charges are nominal i.e., less than 0.2% and inclusion of 1% of handling charges
notice what was _ proposed was to include the
eS
income towards. management services u/s 73 of the
Finance Act. whereas the tinal order ... that the respondent was running a set of taxable .
services viz., Cargo Handling Services, Marketing Services, °
Maintenance or Repair Services, ~ Management
Consultancy Services, Advertising Agents
cargo handling
it.' service provided within the port premises.
Therefore' to this extent there may be an
'ficverlap in cargo handling service ... under:
"Cargo I-!s=md11'fi
loading, unloading, packing or unpacking of
cargo and includes cargo handling services
provided for freight in special
Tribunal iS correct in
interpreting the definition of 'cargo handling
services' in its limited sense though the
definition is broad and inclusive
establishing and running ramp handling services at
HAL airport, and therefore HAL Air India Joint Working
Group i.e., the first defendant came into existence ... providing services relating to ramp
handling, cargo handling, push back services etc., In
terms of the agreement entered into between the first
defendant
upgradation
and/or development of Cargo Facilities by the
Concessionaire, including on grounds of quantum of
cargo volumes at the Airport, business potential or
impact ... submitted Currently the Cargo Facilities of
all the Airports of 2nd respondent is handled by "AAI
Cargo Logistics and Allied Services Company Limited
Sri Narendrakumar Baldota vs Central Buredu Of Investigation on 10 December, 2025
Author: M.Nagaprasanna
