2018 (3) TMI 19

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..... ods and loading & unloading etc. which are incidental to the transportation of goods. Such activities cannot be covered within the services of Cargo Handling - appeal dismissed - decided against Revenue. - Service Tax Appeal Nos. 71221-71223 of 2013 - Final Order No. FO/76831-76833/2017 - Dated:- 24-8-2017 - DR. SATISH CHANDRA, PRESIDENT AND MR. V. PADMANABHAN, MEMBER (TECHNICAL) For The A .....

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..... transportation of goods by road services. The Department was of the view that the above services will meet classification under the category of Cargo Handing Services , where no abatement is available for the payment of Service Tax. The claim of the assessee-Respondents before the lower authorities was that, the activities, such as, loading unloading as well as breaking segregation were carri .....

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..... ncludes, - (a) 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 cargo handling service incidental to freight, but does not include handling of export cargo as passenger, luggage or more transportation of good. The activities carried .....

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