Taxability - Cargo Handling Agent

[Asked by Guest]

My client is a cargo agent handling export cargo only. Whether he will be covered in the service Tax?

[Surender Gupta]

Handling of Export cargo is not taxable in terms of section 65(23).

AI Summary

Taxability of export cargo handling excluded: service tax does not apply to agents handling export cargo services.
Handling of export cargo is not taxable under section 65(23); services provided by cargo handling agents in relation to export cargo fall outside the taxable services net and therefore do not attract service tax liability.