loading & unloading charges
This query is : Resolved
02 June 2009
wether service tax to be charged on loading and unloading charges?
if yes /no why?
if yes /no why?
03 June 2009
This service is appears to be attracts Service TAx under the category of Cargo Handling Service. As per Section 65(23) of the finance Act,
"cargo handling service” means loading, unloading, packing or unpacking of cargo and includes,—
(a) cargo handling services provided for freight in special containers or for non containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and
(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking,
but does not include, handling of export cargo or passenger baggage or mere transportation of goods;
"cargo handling service” means loading, unloading, packing or unpacking of cargo and includes,—
(a) cargo handling services provided for freight in special containers or for non containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and
(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking,
but does not include, handling of export cargo or passenger baggage or mere transportation of goods;
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