Unloading goods incidental to Transportation comes under ‘Cargo Handling Service’: CESTAT upholds Service Tax demand [Read Order]

Unloading goods - transportation - Cargo Handling Service - Cargo - CESTAT - Service Tax demand - Service Tax - demand - Taxscan

The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the Service tax demand and observed that the activities of the appellant clearly fall under the definition of cargo handling service. In order to deliver cement to consumers in various locations throughout Tamil Nadu, the appellant loads cement from containers at the…

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