Activity of loading, unloading of goods at port taxable under Cargo Handling Service

A V B Handling Vs C.C.E. & S.T (CESTAT Ahmedabad)  CESTAT Ahmedabad held that as the service charges are based on metric tons of the goods handled and not on the basis of wages of laborers deployed for the job, the activity of the loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty is classified under Cargo Handling Service. Facts- The appellant are engaged in providing the cargo handling service at Kandla Port to its various clients. The service includes loading, unloading of goods at port, cutting of bags, spreading of zola, cleaning of jetty. The ...