TMI BlogClassification of Services - If the goods are moved out of the factory or into the factory they meet the...Classification of Services - If the goods are moved out of the factory or into the factory they meet the definition of “cargo” and the activities of handling it is “cargo handling service” - the activity under taken by the appellant/assessee must be classified as cargo handling service. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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