Supplying of labour is not classifiable under ‘Cargo Handling Service’

Advertisement Quality Services Vs C.C.E. & S.T. – Rajkot (CESTAT Ahmedabad) CESTAT Ahmedabad held that supplying labour doesn’t qualify as ‘Cargo Handling Services’. The goods do not become cargo as any movement of goods within the factory does not make it a cargo. Facts- the appellant had entered into an contract with Rajkot Dairy for the work of dispatch of their products namely, Gopal Milk, Gopal Ghee, Amul Milk, Amul Ghee, Amul Flavoured Milk etc. The activity of dispatch comprises various items like unloading of milk cans and bottles crates from various incoming vehicles, d...