Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Refund of GST paid deposited by the Vendor on...     TaxTMI    The Securities and Exchange Board of India (SEBI)...     TaxTMI    The DGFT issued Notification No. 12/2024-25, to...     TaxTMI    100% EOUs - delay in fulfilment of export...     TaxTMI    Transfer / Centralization order u/s 127 - The High...     TaxTMI    Application seeking approval u/s 80G(5)(vi)...     TaxTMI    Deduction u/s 80-O - brandishing newspaper cuttings...     TaxTMI    Non-jurisdictional AO proceeding with the...     TaxTMI    Blocking the input tax credit against the...     TaxTMI    Validity of determination of GST liability (demand)...     TaxTMI    Rejection of the petitioner’s claim for budgetary...     TaxTMI    Violation of principles of natural justice - The...     TaxTMI    Levy of penalty - non filling up of Part 'B' of the...     TaxTMI    Levy of GST - export of services or not - place of...     TaxTMI    Grant of Regular Bail - fraudulent passing of Input...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Storage and warehousing services - Storage of crude oil is only ...

Service Tax

August 23, 2013

Storage and warehousing services - Storage of crude oil is only incidental to the main activity of transportation and the vessels are hired only when pumping of crude cannot be made through pipelines laid under the sea bed or in specific weather conditions. - stay granted - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

  2. Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in...

  3. 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...

  4. Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight...

  5. Activity of maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly - not taxable as...

  6. Classification of service - Supply of Tangible Goods for Use Service or storage and warehousing service - Services rendered by the appellant in respect of mother vessels...

  7. The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground...

  8. Storage or warehouse service - whether proceed of auction of warehoused imported goods in case of importer abandoned the goods, shall be considered as service charges...

  9. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

  10. Renting out of storage tanks - the respondents cannot be asked to pay service tax under the category of "Storage and Warehousing Service".

  11. Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable...

  12. Nature of transaction - Service or sale - Classification of service - unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the...

  13. 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...

  14. CBIC revises tariff values for various goods, including crude palm oil, RBD palm oil, crude soybean oil, and brass scrap, among others, with the changes taking effect...

  15. Raw grade palm oil would mean it is crude oil and merits classification under 15111000 and not under 15119090, as crude palm oil which is imported and declared as such - AT

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
C: Certification requirement for key investment team of manager of AIF
A: Understanding the Role and Importance of Customs Brokers in Internatio...
A: THE ASSESSEE CANNOT BE ABSOLVED OF RESPONSIBILITY TO MONITOR THE GST PORTAL
A: HANDLING LITIGATION (APPEALS) IN GST
H: Levy of GST - Place of supply - Tax imposed on exhibition services rec...
H: Validity of assessment order - The court noted that the audit observat...
H: Validity of assessment order - Best judgment assessment - Disregard to...
H: Validity of reduction of fine and penalty - Jurisdiction of appellate ...
H: Addition u/s 68 - burden of proof - share application money - The High...
H: Revision u/s 263 - Suo moto revisional proceeding initiated - The Gauh...
H: Validity of Faceless assessment of income escaping assessment u/s 151 ...
H: Reopening of Assessment u/s 147 - investment in NCDs unexplained - dif...
H: Validity of special audit u/s 142(2A) - The Jharkhand High Court uphel...
H: Validity of the final assessment order due to non-implementation of th...
H: Addition u/s 68/69A/69B and taxed the same u/s 115BBE - Surrendered in...
H: Addition made u/s. 40A(2)(b) for excess payment made to related party ...
H: Set off of loss against income referred to in section 68 r/w.s115BBE -...
H: Addition u/s 69B r.w.s.115BBE - during the course of survey action dis...
H: Revision u/s 263 by CIT - disallowance of provision for nonperforming ...
F: Supply of Services to State owned disaster management entity
F: Reverse Charge Mechanism GST
F: typo error in 3B year 18-19
F: Time barred order
F: Sec 16(4) Reversal of ITC when 3B is filed belatedly
A: Notified Area Authority, Vapi neither Local or Governmental Authority ...
A: CENTRAL PROCESSING SCHEME
A: DEPRECIATION ON GOODWILL
N: Competition Commission of India (General) Amendment Regulations, 2024
N: Notification under Securities and Exchange Board of India (Certificati...
N: Sebi appoints the amendments in sub-regulation (III) of regulation 3 o...