Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2655 - AT - Service TaxService charges - Auction of warehoused goods - whether proceed of auction of warehoused imported goods, in case of importer abandoned the goods, shall be considered as service charges towards storage or warehouse and is liable for service tax? - Held that: - Board vide instruction F.No. B11/1/2002-TRU dated 1/8/2002 has clarified that no cargo handling service can be said to have been rendered in case of abandoned cargo, therefore, service tax is not leviable - Since cargo handling is precursor to the warehousing, the Circular can be logically applied to he warehousing of abandoned cargo also and the said clarification can be applied to the instant case since no warehousing service can be said to have been rendered. The auction charges adjusted towards warehousing charges cannot be considered as receipt of any services and hence not liable to demand of service tax. Appeal dismissed - decided against Revenue.
|