Case Law Details
Case Name : St. John CFS Park Private Limited Vs Commissioner of Central Excise (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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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 r
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