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2017 (10) TMI 1455 - CESTAT CHENNAITaxability - Storage and warehousing services - Reverse charge mechanism - HELD THAT:- Tribunal in the appellant's own case ABAN LOYD CHILES OFFSHORE LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2012 (7) TMI 287 - CESTAT, CHENNAI] has held that appellant is not liable to pay service tax as the recipient of service of the nature not falling within the purview of Section 65(105)(zza) of the Finance Act, 1994 r/w Section 65(102) of the said Act. Demand set aside - appeal allowed - decided in favor of appellant.
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