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2013 (7) TMI 779 - CESTAT MUMBAIClassification of service - storage of sugar - Whether service or not – Held that:- followed the judgement COMMR. OF C. EX., CHANDIGARH Versus NAHAR INDUSTRIAL ENTERPRISES LTD.(2010 (1) TMI 400 - PUNJAB & HARYANA HIGH COURT) - if The act of the Assessee can not be called as rendering of services - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes `Storage and Warehouse keeper' nor the Government of India become their client - the storage of specific quantity of free sale sugar cannot be treated as providing `Storage and Warehousing' services to the Government of India – appeal decided against revenue.
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