Passenger baggage

In Cargo Handling Agency Services, Service Tax is not applicable on Export Cargo & Passenger Baggage.

I wish to know what is the meaning of Passenger Baggage??

Is it include Household goods??

 

Finally, my query is loading, unloading, packing, unpacking of household goods is exempt from service tax levy or not...

 

Regards

Krn

Replies (1)

yes they are exempt.

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