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2011 (2) TMI 473 - AT - Service TaxDemand - storage & warehousing services - exemption under order No. 1/2002-S.T., dated 1-8-2002 - In the absence of any challenge to the setting aside of the service tax liability on the storage & warehousing services, we uphold that portion of the impugned order which is in favour of the respondent/assessee as regards the storage & warehousing services and it is held that the respondent/assessee is not liable for service tax under the category of ‘storage & warehousing of tea Regarding packaging services - Held that: assessee is not liable to pay the service tax liability on the packaging services and remand the matter back to the adjudicating authority to re-consider the issue afresh after following the principles of natural justice - Appeal is allowed by way of remand
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