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
cargo handling service would be admissible and
whether the same would fall under the purview of definition of "input
service". Cargo handling service ... amount claimed towards cargo handling as
'input service' under the Cenvat Credit Rules.
Admittedly, cargo handling services are utilized for the purpose
handling of cargo at Delhi International Airport. M/s AAI is engaged in providing cargo handling services to various airlines, who unload the imported cargo ... Airport and are charging the other airlines for providing the said cargo handling services. M/s AAI is registered with the department of service
appellant for the above three activities was on account of cargo handling services, which were liable to service tax, initiated proceedings against the appellant ... services have to be taken collectively for treating the same as cargo handling services, which were introduced w.e.f . 16.08.2002 and the appellant
service provided
(zr) to any person by a Cargo Handling Agency in relation to
Cargo Handling Services."
The Dictionary meaning of word "Cargo ... manual loading of cargo into railway
wagons or trucks. HELD : It is not within the scope of
"Cargo Handling Services" under Sections
allegations that the Appellant is a cargo
handling agent and what is handled is nothing but cargo, hence, in
absence of twin requirement of Section ... that loading of
coal which is cargo is specifically covered under Section 65(23) as
Cargo Handling Services and the decision of the Tribunal
considered to be coming within the ambit of 'Cargo Handling Services' for levy of Service Tax. The respondent produced evidence to show that ... work in HLL would not come within the ambit of 'Cargo Handling Services'. They also relied on Board's Circular
category of "Cargo Handling Services", "Business Auxiliary Services" and "Goods Transport Agency Services". It appears from the records that ... service includes loading, unloading, packing or unpacking of cargo and also includes cargo handling services provided for freight in special containers or for non-containerized
2005-ST, the input services namely; Air Travel Agents Services, Architects Services, Business Auxiliary Services, Cargo Handling Services, Cleaning Services, Commercial Training ... allegation is that 15 input services Air Travel Agents Services, Architects Services, Business Auxiliary Services, Cargo handling Services, Cleaning Services, Commercial Training
