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
established
essentially to handling imports/ Exports cargo and for temporary storage
of cargo or loaded/ empty containers. Cargo Handling Services was
introduced in the Service ... term "cargo handling service" means loading,
unloading, packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers
term "cargo handling service" means loading,
unloading, packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers ... then the tax would be leviable only on
the cargo handling charges.
5. Cargo handling services are provided in the port also. Whether such
service
Cargo Handling Service" means loading, unloading,
packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers ... onwards
""Cargo Handling Service" means loading, unloading,
packing or unpacking of cargo and includes,-
cargo handling services provided for freight in special
follows:-
"(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo
and includes cargo handling services provided for freight ... term "cargo handling service" means loading, unloading,
packing or unpacking of cargo and includes cargo handling services provided for
freight in special special
cargo
handling service as :
13
"cargo handling service" means loading, unloading, packing or
unpacking of cargo and includes,--
(a)cargo handling services provided ... provided to
any person by a cargo handling agency in relation to cargo handling
services.
38. We notice that in the impugned order, the Adjudicating
