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TMI Blog2017 (11) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... he origin itself was transporting. Unit rate was fixed by the appellant to be charged from the recipient of services. Without any objective examination done by Revenue to show that, the activity carried out by appellant was for packing, unpacking as well as loading and unloading, it cannot be presumed that the appellant had provided Cargo Handling Service - appeal allowed - decided in favor of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided cargo handling service. The periods covered by these two appeals are 2004-05 to 2008-09. To rule out the allegation of Revenue, appellant says that Section 65(23) of the Finance Act, 1994 (hereinafter referred to as the Act ) as was in force from the date of enactment till 15-5-2008, defined cargo handling service as under :- Cargo Handling Service means loading, unloading, packing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, without 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. 3. According to appellant if the legislative intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant done at the recipient s end. Cargo Handling Services has confined its scope by Section 65(23) of Finance Act, 1994 up to 15-5-2008 to loading, unloading, packing or unpacking of cargo. Appellant s activity does not begin with loading nor end with unloading. Its primary activity from the origin itself was transporting. Unit rate was fixed by the appellant to be charged from the recipient o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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