The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.The bench for Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that, as per the dictionary, cargo also means goods carried on a ship, aircraft, or motor vehicle. The...
