Activity of loading, transporting and unloading is covered within Cargo Handling Services

A. Vijayakumar Vs Commissioner of Central Excise and Service Tax (CESTAT Chennai)

CESTAT Chennai held that activity of loading cement, transporting to the godown and unloading the same is covered within the scope of Cargo Handling Service. Accordingly, service tax demand sustained.

Facts- The appellant is alleged to be rendering Cargo Handling Service, without registering with the Department, which appears to have prompted the Officers of Headquarters Preventive Unit, Sale

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