2015 (1) TMI 641 - AT - Service Tax

Terminal charges collected from various Airline companies for the facilities provided in the AIR Cargo Terminal - whether would attract service tax for storage and warehousing provided under section 65(102) of the Finance Act, 1994 - Held that - matter remanded back to the original adjudicating authority for fresh adjudication taking note of the decision of the Hon ble High Court of Kerala in assessee s own case 2011 (7) TMI 563 - KERALA HIGH COURT - Decided in favour of assesse.

Summary

The Appellate Tribunal CESTAT Bangalore remanded the case to the original adjudicating authority for fresh adjudication based on the decision of the Hon'ble High Court of Kerala. The impugned orders were set aside.