Cargo handling service doesn’t cover mere transportation of goods

Arkay Logistics Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)

CESTAT Ahmedabad held that activity of only transportation of goods will not be considered as cargo handling service.

Facts- The appellants are engaged in providing various taxable services. Acting on intelligence, a team of officers of DGCEI visited the Appellant’s premises and certain documents were resumed under summons proceedings. Scrutiny of these documents revealed that Appellant has

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