Activity of Handling goods being part of composite agreement entered by third parties cannot be bifurcated under different heads for service tax

The Calcutta High Court held that handling goods under a composite agreement cannot be split for separate service tax demands, ruling in favor of the taxpayer. The court reiterated that in contracts involving multiple activities that form an indivisible whole (composite contracts), service tax cannot be levied on individual components if they are intrinsically linked to the overall service.