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of <h1>Appellate Tribunal remands case for fresh adjudication following Kerala High Court decision.</h1> <h3>M/s. KERALA STATE INDUSTRIAL ENTERPRISES LTD Versus Commissioner of Central Excise, Customs and Service Tax CALICUT</h3> The Appellate Tribunal CESTAT Bangalore remanded the case to the original adjudicating authority for fresh adjudication based on the decision of the ... Terminal 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:- matter remanded back to the original adjudicating authority for fresh adjudication taking note of the decision of the Hon’ble High Court of Kerala in assessee's own case [2011 (7) TMI 563 - KERALA HIGH COURT] - Decided in favour of assesse. The Appellate Tribunal CESTAT Bangalore remanded the case to the original adjudicating authority for fresh adjudication based on the decision of the Hon'ble High Court of Kerala. The impugned orders were set aside.
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