https://www.taxtmi.com/article/detailed?id=12493 Transportation of goods with incidental loading, unloading, stacking or similar activities remains transportation and does not become Cargo Handling Service. Where the carrier's primary contractual duty is multimodal carriage between specified points, operational or terminal handling performed to effectuate transport is ancillary and does not change the legal character of the service under the definition in Section 65(105)(zr) of the Finance Act, 1994. en-us Thu, 04 Apr 2024 08:23:30 +0530 Thu, 04 Apr 2024 08:23:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12493 Transportation of goods with incidental loading, unloading, stacking or similar activities remains transportation and does not become Cargo Handling Service. Where the carrier's primary contractual duty is multimodal carriage between specified points, operational or terminal handling performed to effectuate transport is ancillary and does not change the legal character of the service under the definition in Section 65(105)(zr) of the Finance Act, 1994. Articles Service Tax Thu, 04 Apr 2024 08:23:30 +0530 https://www.taxtmi.com/article/detailed?id=12493