service tax
Querist :
Anonymous
(Querist) 16 June 2010
This query is : Resolved
Whether mere loading,unloading of bamboo, wood within the premises of the service recipient without transportation outside is taxable under cargo handling services under section 65(23) of the Finance Act 1994?please also provide relevant citations to justify ur answer.
A V Vishal
(Expert) 16 June 2010
Is loading/unloading within factory premises for transportation of goods in connection with import or other cargo covered under "Service provided by Cargo handling agencies" as provided under Section zr to S. 90?
Reply
Yes - as per clause (21) of the Finance Act, 1994, the term "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and any other service incidental to freight, but does not include handling of export cargo or passengers baggage or mere transportation of cargo. The taxable service as per sub-clause zr or clause (90), is any service provided to any person by cargo handling agency in relation to cargo handling services.
(Authority: RAC on 30.12.2002, Mumbai-II Commissionerate).
