Composition of service of packing, loading,

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....omposition of service of packing, loading,<br> Query (Issue) Started By: - Nitin Daga Dated:- 6-4-2007 Last Reply Date:- 12-4-2007 Service Tax<br>Got 2 Replies<br>Service Tax<br>Cargo handling service has been defined as loading/unloading, packing and unpacking of cargo, whether in containerised form or not. Moreover service tax is not chargeable in respect of such services rendered for export car....

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....go. My question is if a person renders composite service of packing, loading, TRANSPORTATION from godown to port & unloading of export cargo, is it still exempt from service tax? If not,whether the composite value is chargeable under the head "C&F agents service"? Reply By Surender Gupta: The Reply: There are number of services which may be attracted having nature of contract explained in the que....

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....ry. If the result classification exercise is "Cargo Handling Service" you may enjoy the exemption. Reply By Madhukar N Hiregange: The Reply: In my view there is no doubt at all that the composite servcie would be covered under cargo handling and as per the defintion itslef if in relation to export not liable. Section 65A is clear that the servcie whcih provides the essntial characterisitcs is to ....

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....be considered as appropriate when there are a combination of services. The classification under C&F would not be appropriate at all. In case dept has a different view as long as contracts are available to prove the nature of combined servcie the issue would be finally settled in your favour.<br> Discussion Forum - Knowledge Sharing ....