https://www.taxtmi.com/forum/issue?id=410 If a composite service of packing, loading, transportation and unloading of export cargo is characterised as Cargo Handling Service, it is within the definition of loading, unloading, packing and unpacking and, when in relation to export cargo, is not subject to service tax; the essential character of the combined service governs classification and contracts evidencing the nature of the service will support treating it as cargo handling rather than C&F agents' service. en-us Fri, 06 Apr 2007 00:47:03 +0530 Thu, 23 Jan 2025 15:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=410 If a composite service of packing, loading, transportation and unloading of export cargo is characterised as Cargo Handling Service, it is within the definition of loading, unloading, packing and unpacking and, when in relation to export cargo, is not subject to service tax; the essential character of the combined service governs classification and contracts evidencing the nature of the service will support treating it as cargo handling rather than C&F agents' service. Discussion-Forum Service Tax Fri, 06 Apr 2007 00:47:03 +0530 https://www.taxtmi.com/forum/issue?id=410