https://www.taxtmi.com/caselaws?id=769797 CESTAT Bangalore held that service tax demand on terminal charges, packing charges, unloading charges, and overtime charges was unsustainable. The appellant, appointed as custodian under Section 45 of Customs Act 1962, handled export cargo exclusively. The tribunal found that cargo handling services definition under Section 65(23) categorically excludes export cargo handling. Board's circular clarifying terminal charges as storage and warehousing services was deemed irrelevant to export cargo operations. The adjudicating authority's reliance on the circular was misplaced as it pertained to storage services, not custodial activities. Appeals were allowed and impugned orders set aside. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769797 CESTAT Bangalore held that service tax demand on terminal charges, packing charges, unloading charges, and overtime charges was unsustainable. The appellant, appointed as custodian under Section 45 of Customs Act 1962, handled export cargo exclusively. The tribunal found that cargo handling services definition under Section 65(23) categorically excludes export cargo handling. Board's circular clarifying terminal charges as storage and warehousing services was deemed irrelevant to export cargo operations. The adjudicating authority's reliance on the circular was misplaced as it pertained to storage services, not custodial activities. Appeals were allowed and impugned orders set aside. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769797