https://www.taxtmi.com/highlights?id=73046 Classification of services - Merely by resorting to what they felt and what they were recovering as ‘Terminal storage charges’ would not make this Appellant also a warehouse keeper. The scope of the service has to be determined in terms of express wordings of that classification in Finance Act & Rules, and not in terms of nomenclature used for collecting the revenue for the services provided to the service recipients - AT en-us Thu, 16 Nov 2023 08:35:41 +0530 Thu, 16 Nov 2023 08:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73046 Classification of services - Merely by resorting to what they felt and what they were recovering as ‘Terminal storage charges’ would not make this Appellant also a warehouse keeper. The scope of the service has to be determined in terms of express wordings of that classification in Finance Act & Rules, and not in terms of nomenclature used for collecting the revenue for the services provided to the service recipients - AT Highlights Service Tax Thu, 16 Nov 2023 08:35:41 +0530 https://www.taxtmi.com/highlights?id=73046