2013 (2) TMI 806

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..... the Appellant. Ms. D.M. Durando, Dy. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - There are two appeals and a common issue is involved; therefore, we are taking up the both the appeal together for consideration and disposal. 2. The appellant M/s. Crescent Organics Pvt. Ltd., Mumbai and M/s. Crescent International, Mumbai have storage facil .....

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..... he activity undertaken by them is not taxable under the category of Cargo Handling Services as they have not handled any cargo. They have only allowed other importers to store their goods importer by them in their warehouse for which they have charged storage charges. Accordingly, the Service Tax along with interest and imposition of penalties consequently are not sustainable in law. 4. Lear .....

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