Inclusion of handling charges in taxable value increases service tax liability where transport and loading services are supplied together. Where the same contractor supplies transportation and loading/unloading services, loading and unloading (handling) charges must be added to transport charges to determine the taxable value for Service Tax; exclusion of handling charges by M/s. FCI led to underpayment and improper reliance on the exemption slab, and the Board/Ministry circulars and prior office clarification require inclusion of those charges when computing Service Tax liability.