Composition of service of packing, loading,

[Guest]

Cargo handling service has been defined as loading/unloading, packing and unpacking of cargo, whether in containerised form or not. Moreover service tax is not chargeable in respect of such services rendered for export cargo. My question is if a person renders composite service of packing, loading, TRANSPORTATION from godown to port & unloading of export cargo, is it still exempt from service tax? If not,whether the composite value is chargeable under the head 'C&F agents service'?

AI Summary

Debate on Service Tax Exemption for Composite Services in Export Cargo Handling Under 'Cargo Handling Service' Classification A query was raised about the applicability of service tax on a composite service involving packing, loading, transportation from a godown to a port, and unloading of export cargo. It was questioned whether such services are exempt from service tax or fall under 'C&F agents service.' One respondent indicated that if classified as 'Cargo Handling Service,' the exemption applies. Another respondent agreed, emphasizing that the service should be classified based on its essential characteristics, which, if related to export, would not be liable for tax. They suggested that documentation could resolve any departmental disputes favorably.