https://www.taxtmi.com/manuals?id=12 Cargo handling services by a cargo handling agency are taxable when provided to any person and include loading, unloading, packing or unpacking, services for container and non container freight, container freight terminal activities and cargo handling incidental to freight; packing with transportation is covered when combined with ancillary handling activities, while handling of export cargo, passenger baggage and mere transportation of goods are excluded. Circular guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export treatment, services from outside India and exemptions. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=12 Cargo handling services by a cargo handling agency are taxable when provided to any person and include loading, unloading, packing or unpacking, services for container and non container freight, container freight terminal activities and cargo handling incidental to freight; packing with transportation is covered when combined with ancillary handling activities, while handling of export cargo, passenger baggage and mere transportation of goods are excluded. Circular guidance consolidates and supersedes prior technical clarifications on scope, classification, valuation, export treatment, services from outside India and exemptions. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=12