Supreme Court Rules Packing and Loading Contract Not Cargo Handling Service, Conditions Not Fulfilled.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Contract entered for the purpose of packing, loading and unloading etc. of the goods, for which labour was supplied by the assessee to M/s Birla Corporation Ltd. cannot be held as Cargo Handling Service as the two conditions are not satisfied - SC....