Handling of export cargo is excluded from taxability and cannot be said as exempted service

St. John CFS Park Private Limited Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that handling of export cargo is excluded from the purview of service tax. The same is not exempted service. In nut-shell, any activity on which no service tax is payable doesn’t make such activity an exempted service. Facts- The appellant is a Cargo Handling Agency engaged in providing services under the category of cargo handling service, management maintenance or repair service, storage and warehousing service and goods transport agency service. It appeared that the appellant had avail...