https://www.taxtmi.com/caselaws?id=387622 Short-distance movement of iron ore with loading at the dump yard and automated unloading at the railway siding was treated as transportation, not cargo handling, because the loading and unloading were incidental to the movement of goods and the contract was essentially for transport. The absence of separately stated loading and unloading charges did not by itself convert the service into cargo handling, and the circular relied upon was held inapplicable on the facts. The service was therefore not taxable as cargo handling service and fell within transportation service. en-us Tue, 22 Oct 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387622 Short-distance movement of iron ore with loading at the dump yard and automated unloading at the railway siding was treated as transportation, not cargo handling, because the loading and unloading were incidental to the movement of goods and the contract was essentially for transport. The absence of separately stated loading and unloading charges did not by itself convert the service into cargo handling, and the circular relied upon was held inapplicable on the facts. The service was therefore not taxable as cargo handling service and fell within transportation service. Case-Laws Service Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387622