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2011 (5) TMI 711 - AT - Service TaxCargo Handling Service versus Airport Services - classification - Appellant is engaged in the business of storage and warehousing in relation to exports. In the case of export cargo the effort is to reduce the holding time in Airport to the extent possible. If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on to proper aircraft, the activity cannot be considered as storage and warehousing service notwithstanding the fact that they charge to the clients in the name of “storage charges” - But the position from 10-9-2004, when entry was notified for “Airport Service” the position is different. Under this entry service rendered to any person, by airports authority or by any other person, in any airport or a civil enclave became taxable - appellant shall make a deposit of Rs. 2.58 Crores, deposit of balance of duty demanded and interest and penalties waived
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