Cargo Handling - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Cargo Handling (w.e.f. 16.8.2002) What is taxable - 65(105)(zr) Any service provided or to be provided to any person, by a cargo handling agency in relation to cargo handling services; Who is the receiver of service Any person Who is the provider of service A cargo handling agency Meaning of Cargo Handling Service - 65(23) ( 23 ) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes, ( a ) cargo handling services provided for freight in special containers or for noncontainerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and ( b ) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods; ************************* A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn."