Transportation services bundled with other activities do not fall under cargo handling services for tax

Calcutta Industrial Supply Corporation Vs Commissioner of CGST & Excise (CESTAT Kolkata) In the case of Calcutta Industrial Supply Corporation Vs Commissioner of CGST & Excise, the central issue revolved around whether the services provided by the assessee fell under “Cargo Handling Service” or “Transportation Service.” The appellant had secured work orders for transporting coal and ash to specific locations outside mining areas, with ancillary services like loading and unloading. The Revenue Department argued that the services provided were more than mere trans...