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‘Cargo Handling Service’ being incidental service, service tax not leviable on storage of import cargo
Case Law Details
- Case Name
- Seabird Marine Services Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Seabird Marine Services Pvt Ltd Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Facts- These appeals are filed by the M/s Seabird Marine Services Pvt. Ltd., Mundra International Container Terminal Pvt. Ltd., Allcargo Logistic Ltd., and Honeycomb Logistics Pvt. Ltd. against demand of Service Tax on “Storage and Warehousing services” allegedly provided by the appellant’s, demand of interest and imposition of penalties.
It is alleged that the Appellant artificially split charges into two categories viz. “Storage and Warehousing Services” and “Cargo Handling Service” for hand...
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