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2008 (1) TMI 162 - CESTAT, MUMBAIWhether providing space for storage of export/import goods comes under ‘Cargo Handling Service” and excluded from entry for “Storage and Warehousing Services” – circular 11/02 clarifies that the service provided in relation to any cargo which is meant for export would not be taxable - Prima facie, the storage and warehousing services within the CFS should be regarded as “in relation to the cargo handling services” - strong prima facie case for waiver of the pre-deposit & penalties
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