Equipment Rental for Terminal Operations Not Taxable as Cargo Handling Service When Charged at Fixed Rates

CESTAT determined two distinct service classifications under separate agreements with CONCOR. Under the first agreement for terminal handling, the service was classified as "supply of tangible goods" based on hiring of reach stackers at fixed rates, not cargo handling. For the second agreement involving cargo operations, the tribunal remanded the matter regarding service tax liability on export cargo for fresh adjudication. The adjudicating authority must reconsider the case after allowing appellant to submit additional evidence within 6 weeks to substantiate claims about export cargo handling and challenge the extended limitation period. The appeal was partially allowed through remand, with clear distinction maintained between supply of equipment and actual cargo handling services. .....

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