https://www.taxtmi.com/caselaws?id=3425 Storage facilities provided by a minor port to importers and exporters within port premises formed an integral statutory function connected with cargo handling, not an independently offered storage or warehousing business. Separate storage charges did not sever this ancillary function from the composite port service. Storage within port premises fell within port services, and artificially classifying an integral element under storage and warehousing services was impermissible. The later inclusion of minor-port services under the port-services category, without changing the storage-and-warehousing definition, supported this classification. Accordingly, such facilities were not separately taxable as storage and warehousing services during the disputed period. en-us Thu, 22 Nov 2007 00:00:00 +0530 Fri, 11 Sep 2026 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3425 Storage facilities provided by a minor port to importers and exporters within port premises formed an integral statutory function connected with cargo handling, not an independently offered storage or warehousing business. Separate storage charges did not sever this ancillary function from the composite port service. Storage within port premises fell within port services, and artificially classifying an integral element under storage and warehousing services was impermissible. The later inclusion of minor-port services under the port-services category, without changing the storage-and-warehousing definition, supported this classification. Accordingly, such facilities were not separately taxable as storage and warehousing services during the disputed period. Case-Laws Central Excise Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3425