No service tax on handling of agriculture produce within or outside port by Cargo handling agency

Elegant Surveyors Vs C.C.E. & S.T. (CESTAT Ahmedabad)

it is an admitted fact that the noticee has rendered services of supervision over internal shifting of cargo within port area, loading, unloading of cargo and reporting thereof. These services would have been covered under the category of “cargo handling service” if provided outside the port area and therefore it can be construed that the appellant are a cargo handling agency which provide “port services” to M/S Mundra Port and Special Economic Zone Ltd, Mundra. Thus, in

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