https://www.taxtmi.com/caselaws?id=445634 CESTAT Hyderabad held that air cargo terminal operations including unloading, checking, weighing, customs facilitation, screening, and build-up services constitute Cargo Handling Services (CHS) rather than Storage and Warehousing Services (SWS). The tribunal determined that activities performed within the customs area by authorized cargo service providers for export cargo processing are cargo handling activities, not warehousing. Terminal storage charges collected during mandatory processing periods do not transform the operator into a warehouse keeper. Screening and pallet build-up services, though potentially classifiable under Airport Services when provided to airlines, fall under CHS per Section 65A classification hierarchy. Appeal allowed. en-us Fri, 10 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445634 CESTAT Hyderabad held that air cargo terminal operations including unloading, checking, weighing, customs facilitation, screening, and build-up services constitute Cargo Handling Services (CHS) rather than Storage and Warehousing Services (SWS). The tribunal determined that activities performed within the customs area by authorized cargo service providers for export cargo processing are cargo handling activities, not warehousing. Terminal storage charges collected during mandatory processing periods do not transform the operator into a warehouse keeper. Screening and pallet build-up services, though potentially classifiable under Airport Services when provided to airlines, fall under CHS per Section 65A classification hierarchy. Appeal allowed. Case-Laws Service Tax Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445634