SECTION 65(23) OF FINANCE OF ACT, 1994 – CARGO HANDLING SERVICE:

Movement of excavated iron within mining area from one place to another can not be called as “Cargo Handling Service”

To call an activity to be Cargo Handling Service, there should be an activity of movement of cargo from one place to another without any internal movement within the mining area. The Tribunal held that movement of the excavated iron within the mining area from one place to another that operation can not be called as Cargo Handling Service

Dilip Construction V. Commissioner of Central Excise, Raipur – CESTAT, NEW DELHI BENCH