loading & unloading charges

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CA Brijesh Gandhi

CA Brijesh Gandhi (Querist)
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02 June 2009 wether service tax to be charged on loading and unloading charges?

if yes /no why?

rajula gurva reddy

rajula gurva reddy (Expert)
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03 June 2009 This service is appears to be attracts Service TAx under the category of Cargo Handling Service. As per Section 65(23) of the finance Act,

"cargo handling service” means loading, unloading, packing or unpacking of cargo and includes,—

(a) cargo handling services provided for freight in special containers or for non containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and

(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking,
but does not include, handling of export cargo or passenger baggage or mere transportation of goods;