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2010 (12) TMI 453 - AT - Service TaxDemand - Classification - Storage and Warehousing Services or Cargo Handling Services - Held that: assessee collects various charges from importers/exporters including passengers for keeping the cargo in transit safely pending export or customs clearance for home consumption - The entry Cargo Handling Service was clarified by CBEC as not covering export cargo and passenger baggage - Considering the nature of the activities involved, the Commissioner could not have found with certainty that the assessee had deliberately mis-classified the activities undertaken by it under the head ‘Cargo Handling Services’ instead of ‘Storage and Warehousing Services The Board is of the view that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statutory obligations which are to be fulfilled in accordance with law - an activity performed by a sovereign/public authority under the provisions of law does not constitute provision of taxable service to a person and, therefore, no service tax is leviable on such activities - Appeal is allowed by way of remand
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