2006 (1) TMI 3

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....of service tax has been confirmed as appellants were providing Cargo Handling Services. The definition of Cargo Handling Services provided under Section 65(23) of Chapter V of the Finance Act, 1994 is as under : "Cargo Handling Service" means loading, unloading, packing or unpacking of cargo including cargo handling services provided for freight in special containers or for non-containerised frei....

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....ng or unloading of cargo would be leviable to service tax. For example, if someone hires labour/labourer for loading or unloading of goods in their individual capacity, whether he would be liable to service tax as a cargo handling agency. It is clarified that such activities will not come under the purview of service tax as a cargo handling agency". 3.We find that the Board Circular provides that....