https://www.taxtmi.com/caselaws?id=4300 The Tribunal held that services provided by MIPL for storing export goods are part of "cargo handling services" and not taxable under "Storage and Warehousing Services". The Tribunal waived the pre-deposit and stayed the recovery of service tax and penalties, following the principle that specific exclusions in tax definitions should be respected. en-us Wed, 09 Jan 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4300 The Tribunal held that services provided by MIPL for storing export goods are part of "cargo handling services" and not taxable under "Storage and Warehousing Services". The Tribunal waived the pre-deposit and stayed the recovery of service tax and penalties, following the principle that specific exclusions in tax definitions should be respected. Case-Laws Service Tax Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4300