https://www.taxtmi.com/caselaws?id=798808 Port-service classification addresses whether storage and warehousing performed by a storage or warehouse keeper, including incidental or ancillary services, constitutes a taxable service. The legal issues include treating a composite activity as separable components for classification and identifying the proper appellate forum for a classification dispute. Procedural treatment of an exceptionally delayed civil appeal, founded on an asserted jurisdictional misconception, is also addressed. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798808 Port-service classification addresses whether storage and warehousing performed by a storage or warehouse keeper, including incidental or ancillary services, constitutes a taxable service. The legal issues include treating a composite activity as separable components for classification and identifying the proper appellate forum for a classification dispute. Procedural treatment of an exceptionally delayed civil appeal, founded on an asserted jurisdictional misconception, is also addressed. Case-Laws Customs Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798808