Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 143 - CESTAT BANGALOREDemand of service tax - Storage and Warehousing Services - Held that:- The appellants, on an optional basis, are providing the storage tanks at the premises of the customers. We do not find any evidence of the appellants overseeing the receipt and issue from the said storage tanks. Under these circumstances, these activities may not fall under the category of ‘Warehousing and Storage Services’ and therefore, the appellants have made out a strong case for waiver of balance of dues as per the impugned order - Stay granted.
|