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2018 (6) TMI 198 - CESTAT CHENNAIService tax on the lease rentals under ‘Storage and Warehousing Services’ - on such lease Rentals appellants are paying VAT/CST - Held that:- It is the containers / bullets in which the LPG is stored that is leased out to the customers. The lease is in the nature of right to use these bullets for storage. As per clause 1.3 of the contract, it is the customers who are responsible for carrying out connection from the tap off point to various equipments installed by customer for use of LPG. The storage units are installed in the customer’s premises and appellants do not have any control over the LPG stored in them. Similar issue was decided in the case of Inox Air Products vs. Commissioner of Central Excise, Raigad [2015 (1) TMI 460 - CESTAT MUMBAI], where it was held that as the appellant is not having any control over the goods and they are not responsible for the security of the goods, the appellant is not covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. The demand cannot sustain - appeal allowed - decided in favor of appellant.
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