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of <h1>Cargo Handling Services Taxable Since 2002, Excludes Export Cargo and Baggage; Clarified by Circular No. 96/7/2007.</h1> Cargo handling services, taxable since August 16, 2002, include loading, unloading, packing, or unpacking of cargo. Services cover both containerized and non-containerized freight, provided by freight terminals for all transport modes, and may include packing with transportation. However, handling of export cargo, passenger baggage, or mere transportation is excluded. A cargo handling agency provides these services to any person. Circular No. 96/7/2007 dated August 23, 2007, supersedes previous circulars and clarifications on service tax technical issues, including scope, classification, valuation, and exemptions, except for Orders under section 37B of the Central Excise Act, 1944.
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