TaxTMI 
TaxTMI 
2011 (5) TMI 711
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....ice in respect of export and import cargo, for which the appellant is registered only in respect of Delhi Air Port. 2. The matter before the Tribunal relates to the period 1-10-2003 to 31-3-2007 and relates to services like handling of export cargo, X-raying of export cargo, unitization of export cargo, carting of export cargo etc. 3. There have been certain changes in law which is relevant to the issue inasmuch as a new entry 65(105)(zzm) for "Airport Services" was introduced w.e.f. 10-9-2004. Further an amendment was made in this entry by Finance Act, 2010 adding a proviso to the effect that section 65A dealing with the principles for classification of service will not apply to this entry. Though this amendment is made in ....
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....vices like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;' 5.2 Storage and Warehousing Taxable service is service provided,- '(zza) to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods;' ' "storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage;' 5.3 Airport Service (from 10-9-2004) Taxable service is service provided,- '(zzm) "to any person, by airports authority or by any other person, in any airport or a civil encl....
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....idental to cargo handling and not the other way round where their other activities are incidental to storage and warehousing operations of the appellant. So they argue that the service cannot be considered as "Storage and Warehousing Services". (ii) The appellant points out that when Cargo Handling service was introduced in 2002, the appellant sought clarification from the Ministry whether the service rendered by them will be taxable under that category and it was clarified vide circular B11/1/2002-TRU, dated 1-8-2002 that no service tax would be payable. (iii) The appellant also rely on the decision of the Tribunal in Maersk India (P) Ltd. v. CCE, Raigad in this matter. (iv) For the positi....
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....peal memorandum and during pleading such claim is made. The position is that such services are excluded from the definition of "Cargo Handling services". So if any part of the appellant's service is covered under definition for some other service as given in Finance Act, 1994, the service will become taxable. In this case the service is covered by the definition for "Storage and Warehousing Service" and hence the appellant is liable to pay tax. 9. Further the DR invites attention to a Public Notice No. Cargo/13519/Pt. I, dated 4-6-93 issued by the appellant which mentions storage and processing charges. 10. Further he argues that from 10-9-2004, the service provided by the appellant will be squarely covered by the definition....