2009 (7) TMI 18

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..... ouse and loading into customers ‘vehicles with weighment for delivery - The CBEC had clarified vide Circular No. 1/2002 dated 1.8.2002 that the services liable to tax are those provided by cargo handling agencies who undertake the activity of packing, unpacking, loading and unloading of goods meant to be transported by any means of transportation namely truck, rail, ship or aircraft – Demand of du .....

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..... he nature/description of the work to be carried out by the assessees is as under:- "Unloading from wagon, loading into vehicle and transportation to SAIL warehouse and unloading, stacking at stipulated place inside the warehouse and loading into customers 'vehicles with weighment for delivery". As per Section 65(23) of Chapter V of Finance Act, 1994 'cargo handling service' means 'loading, unl .....

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..... ding the goods meant to be transported. Therefore, I see no merit in the submission that they are only rendering material handling services unrelated to cargo handling service. In this view of the matter they are liable to tax as having provided cargo handling service and liable to penalty for non-registration. Accordingly, I uphold the impugned order and reject the appeal. (Dictated and pronoun .....

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