2011 (4) TMI 598 - HC - Service Tax

Demand - Cargo Handling Services - since the activity of shifting the goods finished and unfinished goods within the factory premises could not come within the definition of cargo handling service and therefore this kind of service activity could not be termed as service activity - Appeal is dismissed

Summary

The High Court of Jharkhand dismissed the appeal stating that handling goods within a factory premises does not fall under the definition of cargo handling services as per Section 65 of the Act. M/s. Modi Construction Company's activity of handling goods in M/s. Bihar Sponge Iron Ltd.'s factory premises is not considered a service activity. The appeal was dismissed accordingly.