https://www.taxtmi.com/caselaws?id=207612 Internal shifting of unfinished and finished goods within factory premises does not constitute cargo handling service under service tax law. The term "cargo handling" was construed to cover loading, unloading, packing or unpacking of cargo, and "cargo" was understood in its ordinary sense as goods loaded or unloaded for transport by truck, aircraft or ship. Because movement confined to the factory did not involve cargo in that statutory sense, the activity fell outside the charging description and was not exigible under that head. en-us Fri, 08 Apr 2011 00:00:00 +0530 Thu, 27 Nov 2025 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207612 Internal shifting of unfinished and finished goods within factory premises does not constitute cargo handling service under service tax law. The term "cargo handling" was construed to cover loading, unloading, packing or unpacking of cargo, and "cargo" was understood in its ordinary sense as goods loaded or unloaded for transport by truck, aircraft or ship. Because movement confined to the factory did not involve cargo in that statutory sense, the activity fell outside the charging description and was not exigible under that head. Case-Laws Service Tax Fri, 08 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207612