defines the 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
under :-
" 'Cargo Handling Service' means loading,
unloading, packing or unpacking of cargo and
includes cargo handling services provided
for freight in special ... ship or
aircraft. Well known examples of cargo
handling service are srevices provided in
relation to cargo handling by the Container
Corporation of India, Airport
levy.
(D)`Cargo Handling Service means loading, unloading, packing or unpacking of cargo and includes
(a) cargo handling services provided for freight in special containers ... definition reads as under :
Cargo Handling Service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special
footing in re-classifying services rendered inside the port as port services and services rendered outside the port under cargo handling services with reference ... held that handling services and stevedoring operations would not fall under port services; and export cargo would not come under cargo handling service The departmental
follows:
Cargo handling service means loading, unloading, packing of cargo and includes cargo handling services provided for freight in special containers or for non-containerized ... Handling of export cargo or passenger baggage or mere transportation of goods.
6. This involves loading, unloading packing of cargo and includes cargo handling services
services are being accepted as Man power supply agencys services an taxes are being collected under this head. As on date the Cargo handling ... cargo handling services. Neither the investigators nor the adjudicating authority have given the reasons as to why the impugned services were classifiable under cargo handling
being provided by the assessee are covered under the category of cargo handling services, which become taxable from 16.08.2002 and as such the assessee ... amount to cargo handling agency services and the same would be correctly falling under packing services or man power supply services which were introduced
Service Tax can be quantified and demanded as site preparation, cargo handling services etc. That in the case of a composite contract Service ... amounts to providing of Mining Services and whether the same could be taxed as Site Preparation Services and Cargo Handling Services etc. before
Handling Services and Steamer Agent services (hereinafter referred to as the said services) from various parties to whom they had provided the said services, however ... respondent is registered with the department for providing various services like Port services, Cargo Handling, Steamer Agents, "Business Auxiliary Services" and renting
credit for the following input services have been disallowed:
(i) Outdoor catering,
(ii) Clearing and forwarding services,
(iii) Cargo handling services,
(iv) Business Auxiliary Services ... pleaded as follows:
(i) The Business Auxiliary Services (BAS), C&F agent services and cargo handling services taken at depot in relation to sale
