Determining Service Tax: Cargo Handling vs. Airport Services; Holding Cargo Not Classified as Storage/Warehousing.

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....Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on to proper aircraft, the activity cannot be considered as storage and warehousing service notwithstanding the fact that they charge to the clients in the name of “storage charges” - AT....