https://www.taxtmi.com/caselaws?id=34194 Loading and unloading of steel materials, including movement from wagons to vehicles, transport to a warehouse, stacking, and loading into customers' vehicles, was treated as cargo handling service because the activity involved goods meant for transport. The statutory definition under the service tax law, read with the cited circular, covers loading and unloading of cargo and related packing or unpacking when undertaken for transportation. On that basis, service tax was held payable, and the penalty for non-registration was sustained for providing a taxable service without compliance. en-us Tue, 14 Jul 2009 00:00:00 +0530 Sat, 08 May 2010 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34194 Loading and unloading of steel materials, including movement from wagons to vehicles, transport to a warehouse, stacking, and loading into customers' vehicles, was treated as cargo handling service because the activity involved goods meant for transport. The statutory definition under the service tax law, read with the cited circular, covers loading and unloading of cargo and related packing or unpacking when undertaken for transportation. On that basis, service tax was held payable, and the penalty for non-registration was sustained for providing a taxable service without compliance. Case-Laws Service Tax Tue, 14 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34194