https://www.taxtmi.com/caselaws?id=436187 The dominant issue was whether intra-factory loading, supervision, weighment/inspection and inter-carting of raw materials and finished goods for a DTA/SEZ unit constituted "Cargo Handling Service" liable to service tax. Applying the statutory definition, the Tribunal held that cargo handling contemplates handling of cargo connected with transport/freight, and excludes mere transportation; the appellant's work orders showed only movement of goods within the recipient's plant without packing/unpacking and without handling cargo for any mode of transport. Relying on prior CESTAT precedent treating similar intra-mine movement as non-taxable under this head, the Tribunal held the demand unsustainable, including for authorised SEZ operations, and allowed the appeal. en-us Mon, 03 Apr 2023 00:00:00 +0530 Mon, 29 Dec 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436187 The dominant issue was whether intra-factory loading, supervision, weighment/inspection and inter-carting of raw materials and finished goods for a DTA/SEZ unit constituted "Cargo Handling Service" liable to service tax. Applying the statutory definition, the Tribunal held that cargo handling contemplates handling of cargo connected with transport/freight, and excludes mere transportation; the appellant's work orders showed only movement of goods within the recipient's plant without packing/unpacking and without handling cargo for any mode of transport. Relying on prior CESTAT precedent treating similar intra-mine movement as non-taxable under this head, the Tribunal held the demand unsustainable, including for authorised SEZ operations, and allowed the appeal. Case-Laws Service Tax Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436187