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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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