Service Tax on Loading & Unloading Query

This query is : Resolved

Mahesh (Querist)
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07 April 2009 Sir,
One of my client is a subcontractor wherein he is providing folloiwng services to the contractor of a limited company-
Unloading of the cargo at the railway station.
Loading of the Same cargo into the trailor and transporting the cargo to the plant of the company.
Unloading of the Cargo thereat.
This client is not owner of any of the required instruments and arranges Crane, Trailor etc. from outside.
Is this sub contractor liable for the Service Tax? If yes, under which service and for which portion of his receipts.
Early reply is awaited.
Thanks in advance.

Mahesh

Madhukar N Hiregange

Madhukar N Hiregange (Expert)
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08 April 2009 The ownership of the equipment is not important. In your query it appears that the entire transaction would fall under cargo handling services.