https://www.taxtmi.com/caselaws?id=190603 The Commissioner upheld the classification of storage and warehousing services under section 65(105)(zza) based on charges collected. Unitization and screening services were classified under airport services under section 65(105)(zzm). The Tribunal found the appellant could have genuinely believed in the exemption for export cargo services due to a Board Circular and relevant time period. The waiver of pre-deposit and stay on recovery was granted for the liability on service tax for export cargo services, as they were deemed ancillary to cargo handling services. en-us Fri, 25 Oct 2013 00:00:00 +0530 Mon, 20 Feb 2017 14:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190603 The Commissioner upheld the classification of storage and warehousing services under section 65(105)(zza) based on charges collected. Unitization and screening services were classified under airport services under section 65(105)(zzm). The Tribunal found the appellant could have genuinely believed in the exemption for export cargo services due to a Board Circular and relevant time period. The waiver of pre-deposit and stay on recovery was granted for the liability on service tax for export cargo services, as they were deemed ancillary to cargo handling services. Case-Laws Service Tax Fri, 25 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190603