https://www.taxtmi.com/article/detailed?id=367 Cargo handling is taxable when activities constitute loading, unloading, packing or unpacking of cargo or related terminal services for freight; the Finance Act broadened the definition to include container and non-container freight, terminal services and packing with transportation, while excluding export cargo, passenger baggage and mere transportation. The central dispute for coal handling is whether mechanical or intra-site transfers (conveyor, tippler, mining extraction and feeding) are incidental mining or internal transport activities not taxable as cargo handling, versus situations where contractual loading into transport wagons constitutes taxable cargo handling. en-us Fri, 15 May 2009 00:00:00 +0530 Fri, 15 May 2009 23:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=367 Cargo handling is taxable when activities constitute loading, unloading, packing or unpacking of cargo or related terminal services for freight; the Finance Act broadened the definition to include container and non-container freight, terminal services and packing with transportation, while excluding export cargo, passenger baggage and mere transportation. The central dispute for coal handling is whether mechanical or intra-site transfers (conveyor, tippler, mining extraction and feeding) are incidental mining or internal transport activities not taxable as cargo handling, versus situations where contractual loading into transport wagons constitutes taxable cargo handling. Articles Service Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=367