https://www.taxtmi.com/caselaws?id=268440 Transportation of export cargo from a container freight station to the port was treated as part of export cargo handling and not as Business Support Service. The statutory definition of cargo handling under Section 65(23) of the Finance Act, 1994 covers loading, unloading, packing and unpacking, while excluding handling of export cargo and mere transportation of goods. On the stated facts, the transportation charges arose from movement of export cargo and remained connected with cargo handling, so the demand could not be classified as Business Support Service. A prima facie case for complete waiver of pre-deposit was made out and recovery was stayed pending appeal. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 14 Jan 2016 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268440 Transportation of export cargo from a container freight station to the port was treated as part of export cargo handling and not as Business Support Service. The statutory definition of cargo handling under Section 65(23) of the Finance Act, 1994 covers loading, unloading, packing and unpacking, while excluding handling of export cargo and mere transportation of goods. On the stated facts, the transportation charges arose from movement of export cargo and remained connected with cargo handling, so the demand could not be classified as Business Support Service. A prima facie case for complete waiver of pre-deposit was made out and recovery was stayed pending appeal. Case-Laws Service Tax Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268440