The activities involved only temporary handling of the goods and ...
Goods Relocation in Factory Not Classified as Cargo Handling Services for Tax Purposes, Lacks Transportation Element.
June 9, 2018
Case Laws Service Tax AT
The activities involved only temporary handling of the goods and shifting them from one place to another within the factory and as such, by no stretch of imagination come under the Cargo Handling Services as no transportation is involved in respect of the services
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