Service tax on loading and unloading charges

It is a case of Bundeled Service in Ordinary course of business. Here main character of activity is Trading of goods. Loading/unloading is incidental to main service. So by applying the concept of bundeled service it will not be chargeable to service tax because trading of goods is covered in negative list.

Thanx and what about Transportation .

I guess Transport service is received by you on which service tax will be charged by Transporter. 

if you not mention the service tax in bill the service receiver will pay the service tax as per the reserves charge scheme