2012 (7) TMI 79

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....the impugned order, the demand for service tax for storage and warehousing charges have been confirmed against the applicants along with interest and various penalties under the Finance Act, 1994. 2. The applicants are Container Freight Station (CFS). During the course of their activity, when the cargo enters into territory of India, it is stored by them and thereafter it is cleared to the impo....