Loading or Unloading of Goods for Movement out of factory or into factory amounts to Cargo Handling Service

M/s. MBA & Company Vs Commissioner of Customs (CESTAT Hyderabad) The term cargo is not defined in Finance Act, 1994. Therefore, we take the dictionary meaning of the word which refers to goods carried on ship, aircraft or motor vehicle. Thus, for the activity to be classified as cargo handling services, the goods in question must be cargo, i.e., the goods must be put on a motor vehicle or ship or aircraft etc., and moved out of or into factory. The contract requires the handing to be done within the godown of the mill premises but is silent on whether this handling is meant for movement w...