https://www.taxtmi.com/forum/issue?id=97 The provider collects fertilizer and DOC bags from a godown, transports them by truck to goods train bogies and charges transportation charges without separately levying for packing, unpacking, loading or unloading. Applying the definition in section 65(23), these facts indicate carriage rather than distinct cargo handling operations, and the activity is not chargeable as Cargo Handling Services. en-us Thu, 16 Feb 2006 21:05:18 +0530 Thu, 23 Jan 2025 15:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=97 The provider collects fertilizer and DOC bags from a godown, transports them by truck to goods train bogies and charges transportation charges without separately levying for packing, unpacking, loading or unloading. Applying the definition in section 65(23), these facts indicate carriage rather than distinct cargo handling operations, and the activity is not chargeable as Cargo Handling Services. Discussion-Forum Service Tax Thu, 16 Feb 2006 21:05:18 +0530 https://www.taxtmi.com/forum/issue?id=97