TaxTMI 
TaxTMI 
2013 (10) TMI 1437
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....st the order of the Commissioner dated 3-5-2013. By the impugned order the Commissioner has for the period March, 2008 to June, 2010 confirmed the following demands. (a) Under the category of Airport Service Rs. 1,88,64,466/- (b) Under category of storage and warehousing service Rs. 1,07,35,260/- Total demand confirmed Rs. 2,95,99,726/-. Further interest on the said amount, equivalent penalty under Section 78 and also penalty @ 2% on the amount of Rs. 8,16,858/- under Section 76. The appellant which is a joint venture company between GMR Hyderabad International Airport Pvt. Ltd. Menzies Air Cargo Pvt. Ltd., Mauritius. The appellant has been appointed as cargo handling agent GHIAL and is also registered as....
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.... • After examination, receiving LET export order from customs. • Again checking marks and labels and other documents against AWB and acknowledging the same to the agent. (b) Screening : • Loading cargo in trolleys for screening • Loading cargo on x-ray machines • Screening of cargo through x-ray machines. • Unloading cargo from x-ray machine. (c) Unitization/build-up : • Build-up of cargo pallets • Lashing and packaging of cargo pallets • Weighing of cargo • Handing over of cargo to ground handling company The terminal storage processing charges are collecte....
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....nds : (1) That the charges collected for terminal storage charges nowhere resemblances loading, unloading, packing and unpacking of cargo that the demurrage charges is linked to the storage charge. That under cargo handling only loading, unloading, packing and unpacking of cargo ad packaging and transportation is covered. That the exemption for export cargo is only with respect to these activities. (2) That the definition of storage and warehousing services is wide enough to cover all kinds of storage activities. (3) That the demurrage also charged as the goods are stored and stocked by custodian i.e. the appellant and if something is stored beyond the normal time, demurrage charged. (4) The Commissioner ....
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.... on 'cargo handling service' in respect of the import. In March, 2008 itself, they have written a letter to the department which makes clear that all the services rendered by them towards export cargo are 'cargo handling service' which has not been accepted. Taking note of the fact that Board Circular specifically stated that there was no intention to charge on export cargo and definition of Airport service was amended to cover service only subsequent to the period covered by the present proceedings, we consider that during the relevant period, the appellant definitely could have entertained a bona fide belief as regards the availability of exemption to the services rendered. In this case, show cause notice has been issued on 2-4-2012 and t....