2009 (7) TMI 18

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....SDR for the Respondent. [Order]. - The appellants herein carried out activity of loading and unloading of goods for Steel Authority of India Ltd. This has been held to be provision of 'Cargo Handling Services' and the appellants liable to service tax. Penalty has also been imposed upon the assessees. 2. I have heard both sides on the appeal against the confirmation of tax and the penalty. It is....

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....l or any other freight terminal, for all modes of transport and cargo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods'. The CBEC had clarified vide Circular No. 1/2002 dated 1.8.2002 that the services liable to tax are those provided by cargo handling agencies who undertake the activity of packing, unpacking....