Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 144 - AT - Service TaxImport of services - receipt of storage and warehousing service from the foreign service provider - possession and effective control of the tank - reverse charge - ection 66A of the Finance Act read with Rule 2(1)(d)(iv) of the Service Tax Rules, 1994 - Held that:- admitted facts are that the appellants are importing helium in the tanks. As the helium is to be stored at extremely low temperature i.e. – 269 0 C hence the same is imported and transported in vacuum insulated tanks. Admittedly, the appellants are paying rent in respect of the insulated tanks in which helium is imported. The appellants are paying rentals calculated from the date of bill of lading ex-Dubai till the date of bill of lading ex-Mumbai towards the shipment of empty container from Mumbai towards the shipment of empty container from Mumbai to New York. - the exporter has no control over the tanks. Circular dated 1.8.2002 clarified regarding the scope of warehousing service. - It has been clarified that mere renting of space cannot be said to be in the nature of service provided for storage and warehousing of goods. Essential test is whether the storage keeper provides for security of goods, stacking, loading/unloading of the goods in the storage area. - the exporter of helium cannot be held to be a storage and warehouse keeper as he has no control over the tanks. - demand set aside - decided in favor of assessee.
|