Transportation of goods along with ancillary service of handling goods not be taxed as Cargo Handling Service


Quick Summary
The Supreme Court has ruled that the primary service of transporting goods, even when it includes ancillary handling and related activities, should not be taxed as Cargo Handling Service. This decision upholds a previous ruling by the CESTAT, Ahmedabad, which stated that while the definition of cargo handling service includes loading, unloading, and services incidental to freight, mere transportation of goods does not fall under this category.

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in the case of C.C.E. & S.T. Surat v. Arkay Logistics Ltd. [Diary No. 9104 of 2024 dated March 22, 2024] dismissed the Civil Appeal filed by the Revenue Department thereby holding that, primary service of transportation of goods along with ancillary service of handling of goods and related activities would not be taxed as Cargo Handling Service.

Citation :
Diary No. 9104 of 2024 dated March 22, 2024

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Bimal Jain
Published in GST
Views : 144

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