Loading and unloading covered as GTA and not Cargo Handling Services

Singhania & Sons Private Limited Vs Commissioner of CGST (CESTAT Kolkata) CESTAT Kolkata held that the activity of loading and unloading of goods was instantly for transportation and therefore said services were classified as Goods Transport Agency and not Cargo Handling Services accordingly exempted under notification no. 17/2009. Facts- The Appeal filed by the Department was primarily on the following grounds contending that an amount of Rs.2,80,659/- has been erroneously refunded to the Appellant. Department contended that invoices related to Cargo Handling Services and not Goods Transp...