Commissioner Of Customs (Airport & ... vs M/S R.P. Cargo Handling Services on 2 March, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
2023 ... CUSTOMS (AIRPORT&
GENERAL) .....Appellant
versus
M/S R.P. CARGO HANDLING SERVICES ...... Respondent
Advocates who appeared in this case:
For the Appellant : Mr. Harpreet
Commissioner Of Customs (Airport & ... vs M/S R.P. Cargo Handling Services on 2 February, 2023
Author: Vibhu Bakhru
Bench: Vibhu Bakhru ... with
Mr. Jatin Kumar Gaur, Adv.
versus
M/S R.P. CARGO HANDLING
SERVICES ..... Respondent
Through: Mr. Priyadarshi Manish, Mrs.
Anjali Jha Manish
engaged primarily in the business of providing ground handling and cargo
handling services at Indian airports. As per the details available on the record,
SATS ... 5026/Del/2016
developing the cargo handling facility, providing cargo and ground handling
services at the Bangalore airport to the JV partners
service tax. The cargo handling service was introduced on 16.8.2002 and
was defined as below:
"Cargo Handling Services" means loading, unloading, packing ... provided
to any person, by a cargo handling agency in relation to cargo
handling services."
From the definition given above, it is clear that
cargo handling service' means loading, unloading,
packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers ... ship or aircraft. Well known
examples of cargo handing service are services provided in
relation to cargo handling by the Container Corporation of
India, Airport
cargo handling service' means loading, unloading,
packing or unpacking of cargo and includes cargo handling
services provided for freight in special containers ... ship or aircraft. Well known
examples of cargo handing service are services provided in
relation to cargo handling by the Container Corporation of
India, Airport
undertake various activities relating to cargo and mail handling, equipment for
handling of cargo and providing handling services for cargo. They are also
required ... handle documentation as well as physical handling of outbound and
inbound cargo. The outbound and inbound cargo handling, inter alia, requires
accepting of cargo, tally
Cargo Handling Service. The scope of cargo handling service has to
be limited to that portion which normally pertain to handling of cargo like
loading ... provided
to any person, by a cargo handling agency in relation to cargo
handling services."
From the definitions given above, it is clear that
relation to vessels), cargo
handling and storage services, railway haulage services, and
container handling services (these are for services rendered in
relation to goods ... held as input
services for providing port services.
19.5 M/s JSWJPL stated that they are providing taxable services
of Cargo Handling services, Berth hire
reference:
"cargo handling service" means loading, unloading, packing or
unpacking of cargo and includes,-
(a) cargo handling services provided for freight in special ... provided to any
person, by a cargo handling agency in relation to cargo handling
services"
20
ST/41820/2013
It is seen from
