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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Cargo Handling Service - A commodity becomes a cargo and ...

Case Laws     Service Tax

June 12, 2017

Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the service provider must incidentally be involved in loading or unloading or packing, unpacking of the cargo. These conditions are not met in the present case. - AT

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