https://www.taxtmi.com/highlights?id=35227 Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the service provider must incidentally be involved in loading or unloading or packing, unpacking of the cargo. These conditions are not met in the present case. - AT en-us Mon, 12 Jun 2017 18:48:52 +0530 Mon, 12 Jun 2017 18:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=35227 Cargo Handling Service - A commodity becomes a cargo and thereafter only, loading and unloading in a freight terminal becomes a cargo handling service. Further, the service provider must incidentally be involved in loading or unloading or packing, unpacking of the cargo. These conditions are not met in the present case. - AT Highlights Service Tax Mon, 12 Jun 2017 18:48:52 +0530 https://www.taxtmi.com/highlights?id=35227