https://www.taxtmi.com/caselaws?id=367100 The High Court upheld the classification of services provided at the Container Freight Station as "Storage and Warehousing" rather than "Cargo Handling," making them taxable. The Court emphasized that the nature of the services was indeed storage and warehousing, distinct from cargo handling. The Court clarified that the primary issue was the classification of services, not the legislative intent regarding taxability of export services. The appeal was dismissed, directing the appellant to seek remedy before the Supreme Court as the issue of classification fell outside the High Court's jurisdiction. en-us Thu, 06 Sep 2018 00:00:00 +0530 Tue, 09 Apr 2019 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367100 The High Court upheld the classification of services provided at the Container Freight Station as "Storage and Warehousing" rather than "Cargo Handling," making them taxable. The Court emphasized that the nature of the services was indeed storage and warehousing, distinct from cargo handling. The Court clarified that the primary issue was the classification of services, not the legislative intent regarding taxability of export services. The appeal was dismissed, directing the appellant to seek remedy before the Supreme Court as the issue of classification fell outside the High Court's jurisdiction. Case-Laws Service Tax Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367100