Handling & transportation charges, supervision charges collected by ‘Storage and Warehousing’ provider liable for Service Tax under the category of ‘Cargo Handling Service’

As per clause (zr) of section 65(105), service tax is leviable on “any service provided to any person, by a cargo handling agency in relation to cargo handling service”. The argument of the Appellant is that they could never understand that they were a “cargo handling agency” because they are in the business of warehousing of goods for which they were already paying service tax. This was a service provided by the contractors and the charges were recovered from the customers who use such services. But as a corporation owned

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