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 not paid appropriate Service tax in respect of handling & transportation of goods by multi-mode namely road-rail road, Sea-road etc., wh...