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2015 (10) TMI 1580 - AT - Service TaxService tax liability for auctioning of abandoned cargo – Excess amount earned on auction of cargo shown in income – Amount rendered is of storage and warehousing services or not? Held That:- Issue is no more res integra; amount cannot be taxed under storage and warehousing service - Appeal filed by Revenue is devoid of merits - Impugned order is set aside – Decision made in the case of Gateway Distri Parks Ltd. Vs. Commissioner of Central Excise, Raigad [2013 (4) TMI 739 - CESTAT MUMBAI] and Central Warehousing Corporation [2015 (10) TMI 1583 - CESTAT MUMBAI] followed – Decision made in favour of assessee.
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