https://www.taxtmi.com/caselaws?id=750639 CESTAT NEW DELHI set aside service tax demand on handling of empty containers. The tribunal allowed cum tax benefit on ground rent services after remand. However, regarding storage and warehousing services, the tribunal distinguished between handling containers within storage areas versus handling containers before reaching storage facilities. Following Circular No. 60/9/2003-ST, handling empty containers constitutes taxable storage and warehousing services only when containers are actually stored or warehoused. Since the disputed activity involved handling containers never stored or warehoused, it fell outside taxable storage and warehousing services. The activity also couldn't be classified as cargo handling service per Circular No. B11/1/2002-TRU, which excludes empty containers from cargo definition. Appeal allowed. en-us Fri, 22 Mar 2024 00:00:00 +0530 Tue, 26 Mar 2024 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750639 CESTAT NEW DELHI set aside service tax demand on handling of empty containers. The tribunal allowed cum tax benefit on ground rent services after remand. However, regarding storage and warehousing services, the tribunal distinguished between handling containers within storage areas versus handling containers before reaching storage facilities. Following Circular No. 60/9/2003-ST, handling empty containers constitutes taxable storage and warehousing services only when containers are actually stored or warehoused. Since the disputed activity involved handling containers never stored or warehoused, it fell outside taxable storage and warehousing services. The activity also couldn't be classified as cargo handling service per Circular No. B11/1/2002-TRU, which excludes empty containers from cargo definition. Appeal allowed. Case-Laws Service Tax Fri, 22 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750639