Frozen Goods Storage Classified Under C&FA Services as Per Section 65A(2)(b); Not Storage/Warehouse Services.

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....Classification of services under C&FA or under storage and warehouse - Section 65A(2)(b) - Storage of frozen goods in cold storage is an inseparable part of assessee’s activity of clearing & Forwarding operation - Therefore essential character of service is C&FA service and therefore service is classifiable under C&FA service. - AT....