https://www.taxtmi.com/article/detailed?id=344 The Finance Act defines cargo handling service to include loading, unloading, packing and related terminal services but expressly excludes handling of export cargo. CBEC guidance confirms port services may subsume cargo handling where applicable, yet services in relation to goods meant for export are not taxable provided documentary proof shows export intent, even if transshipment occurs before export. A tribunal granted refund for tax paid on handling export cargo and the high court sustained the statutory exclusion. Questions remain about the relevance of Export Service Rules 2005 and notification-based exemptions when claiming exemptions or refunds. en-us Wed, 22 Apr 2009 00:00:00 +0530 Wed, 22 Apr 2009 22:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=344 The Finance Act defines cargo handling service to include loading, unloading, packing and related terminal services but expressly excludes handling of export cargo. CBEC guidance confirms port services may subsume cargo handling where applicable, yet services in relation to goods meant for export are not taxable provided documentary proof shows export intent, even if transshipment occurs before export. A tribunal granted refund for tax paid on handling export cargo and the high court sustained the statutory exclusion. Questions remain about the relevance of Export Service Rules 2005 and notification-based exemptions when claiming exemptions or refunds. Articles Service Tax Wed, 22 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=344