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    <title>Frozen Goods Storage Classified Under C&amp;FA Services as Per Section 65A(2)(b); Not Storage/Warehouse Services.</title>
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    <description>Classification of services under C&amp;FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing &amp; Forwarding operation - Therefore essential character of service is C&amp;FA service and therefore service is classifiable under C&amp;FA service. - AT</description>
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      <description>Classification of services under C&amp;FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing &amp; Forwarding operation - Therefore essential character of service is C&amp;FA service and therefore service is classifiable under C&amp;FA service. - AT</description>
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