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2011 (7) TMI 563 - HC - Service TaxTerminal charges collected from various Airline companies for the facilities provided in the AIR Cargo Terminal - whether would attract service tax for "storage and warehousing" provided under section 65(102) of the Finance Act, 1994 - Held that:- The department has not conducted any enquiry as to whether appellant is charging varying rates for the same cargo depending on the period of retention of the goods, whatever be the reason, in their terminal. The matter is remanded for conducting enquiry and for levying service tax, if any payable on any part of the charges collected, after issuing notice to the appellant and after hearing the appellant. Since the appellant's is not the unique business but identical business would be carried on by other agencies in International Airports, it is for the department to collect details from the Commissioners outside Kerala and to take a uniform pattern for levy - even if the appellant is found to be liable for payment of part of the handling charges as attributable to storage and warehousing charges there is no scope for levy of penalty as no contumacious conduct can be presumed in the matter - So much so, penalty in any case will stand vacated - So far as dispute raised on the levy of tax on X-raying charges is concerned, the appellant has conceded the issue in favour of the department and the appeals on that issue will stand dismissed.
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