‘Cargo Handling Service’ being incidental service, service tax not leviable on storage of import cargo

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...