https://www.taxtmi.com/caselaws?id=32132 Handling of export cargo is outside the charge of service tax where the statutory definition of cargo handling service expressly excludes export cargo. Although the activity was performed within port premises and under a stevedoring licence, the decisive factor was the nature of the service actually rendered, not the location or licence alone. The definition of port service did not override that exclusion, and the cited circular also recognised that goods meant for export are excluded from levy. The handling of export cargo was therefore not taxable as either cargo handling service or port service. en-us Thu, 13 Mar 2008 00:00:00 +0530 Fri, 11 Apr 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32132 Handling of export cargo is outside the charge of service tax where the statutory definition of cargo handling service expressly excludes export cargo. Although the activity was performed within port premises and under a stevedoring licence, the decisive factor was the nature of the service actually rendered, not the location or licence alone. The definition of port service did not override that exclusion, and the cited circular also recognised that goods meant for export are excluded from levy. The handling of export cargo was therefore not taxable as either cargo handling service or port service. Case-Laws Service Tax Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32132