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2013 (8) TMI 640 - AT - Service TaxSupply of tangible goods for use - Storage and warehousing services - appellant provided shipping vessels on hire basis - during monsoon period used for storage and transportation of crude oil from Bombay High – Whether the activity would liable to be taxed – Held that:- The primary object of charter of hiring the vessel is for transportation of crude from the place of production to the refineries in India and not for "storage and warehousing" - 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. As decided in Indian National Ship Owners Association v/s Union of India (2008 (12) TMI 41 - HIGH COURT OF BOMBAY) – the said activity would come under supply of tangible goods for use – the same was brought under the service tax net with effect from 16/05/2008. Stay application –stay granted as the appellant being govt. undertaking there is no risk to revenue.
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