Commissioner Of Customs (Airport & ... vs M/S R.P. Cargo Handling Services on 27 September, 2019
Author: Vipin Sanghi
Bench: Vipin Sanghi , Sanjeev Narula ... Harpreet Singh, Senior Standing
Counsel.
versus
M/S R.P. CARGO HANDLING SERVICES ..... Respondent
Through: Mr. Priyadarshi Manish, Ms. Anjali
Jha Manish, Mr. Ritaj Kacker
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
Cargo Handling Services vs New Delhi on 26 April, 2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH - COURT NO. - IV
Customs ... Commissioner of Customs (Airport & General), New Delhi]
M/s RP Cargo, Handling Services ...Appellant
Through its Proprietor Mr. Rajat Prabhakar
term "cargo handling
service" means loading, unloading , packing or
unpacking of cargo and includes cargo handling
services provided for freight in special containers ... service provided, to
any person, by a cargo handling agency in
relation to cargo handling services.
3. The service which are liable to tax under
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
payment of service tax on
Steamer Agent, Custom House Agent, Cargo Handling Services, Port
Services-Major Port and Storage and Warehouse Service. They have been ... services and other services on which they paid
service tax separately. He would assert that the vehicles in question were
used for cargo handling services
Cargo Handling Agents and to attract the levy unless the twin test
of handling of "cargo" by a "Cargo Handling Agent ... that the Appellant is a Cargo Handling Agent to attract the
levy under the category of Cargo Handling Services.
5
Service Tax Appeal
Cargo Handling Service" to mean
"loading, unloading, packing or unpacking of cargo and includes cargo
handling services provided for freight in special containers ... provided to
any person, by a cargo handling agency in relation to cargo handling
services." Further, CBEC vide circular
services rendered by the
appellants herein are classifiable under 'cargo handling services' or 'goods
transport agency services'.
4. Learned counsel ... adjudicating authority as to the classification of the
services under cargo handling services are held as unsustainable and liable
to be set aside
