Cement Bag Packing and Handling Not Taxable as 'Cargo Handling Service' Since 2005; Classified as 'Manpower Supply Services'.

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....The activity of packing, loading/ unloading of cement bags cannot be taxed under the category of ‘Cargo Handling Service’, especially when w.e.f. 16.06.2005, the Department accepted the classification of said services under ‘Manpower Supply Services.....