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2011 (4) TMI 490 - CESTAT, NEW DELHIService tax liability - whether the activity of keeping the vehicles on behalf of some banks and finance agencies would amount to activity of storage and warehousing services so as to be liable to payment of service tax - The dispute in respect of the same services pertains to the period prior to 1.6.06. - It is seen that the Revenue has not raised any objection in the appellants registration under the category of business auxiliary services and accepted the service tax paid by them with effect from 1.6.2006 - Tribunal in the case of BCCI vs. CST Mumbai [2007 -TMI - 1518 - CESTAT, AHMEDABAD ] has held that when there is an imposition of tax on a particular activity from a specific date, the same activity cannot be held to be falling under a different entry prior to the said date - As such Revenue having taxed the respondents in the category of business support services with effect from 1.6.06,their stand prior to the said date for same activity amount to storage and warehousing cannot be accepted.
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