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Packing, storage & transportation of cargo not classifiable as cargo handling service

December 6, 2018[2018] 100 taxmann.com 35 (Hyderabad - CESTAT)
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GST/Service Tax : Where assessee, a custom house agent, was engaged in providing services of packing, palletisation, storage, transportation, handling of import and export cargo, etc., services undertaken by assessee were not classifiable as 'cargo handling service' for period 16-8-2002 to 30-6-2003

GST/Service Tax : Where assessee, a custom house agent, was engaged in providing services of packing, palletisation, storage, transportation, handling of import and export cargo, etc., services undertaken by assessee were not classifiable as 'port service' from 1-7-2003

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