Destination charges – When assessee merely collects and hands over documents to consignees, destination charges will not form part of taxable value of storage and warehousing

These appeals deal with common questions of facts and law emanating from Order-in-Appeal No.107/2005-ST dated 29.04.2005 passed by the Commissioner of Central Excise (Appeals), Bangalore and Order-in-Original No.57/Commr.LTU dated 17.07.2008 passed by the Commissioner of Central Excise & Service Tax, Large Tax Payers Unit, Bangalore. Both the orders impugned deal with liability to Service Tax of activities engaged in by M/s. Mysore Sales International Ltd. (MSIL for short), Bangalore, a State Government PSU, Inter alia, operating as custodian at the Air Cargo Complex, Bangalore. MSPL has been appointed as custodian of goods in international trade, transiting through the Airport.

IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT BANGALORE

(1) Service Tax Appeal No.ST/61/2005

Arising out of Order-in-Appeal No.107/2005-ST Dated: 29.04.2005

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