Service Tax – If dispute involved was of technical nature then penalty not imposable

As regards terminal charges on export cargo, we find that these activities are undertaken in relation to storage of baggage and export cargo. These charges are correctly includible in the value taxable under “Storage and Warehousing.”

As regards the charges collected @20 paise per kg for facilitating X-raying of cargo by customer airlines at the premises of the appellants, we find that the activity would be taxable under renting of immovable property. KSIE pays service tax on renting of space. These charges @ 20 pa

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