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2012 (12) TMI 38 - AT - Service TaxStorage and Warehousing Services - Held that:- Rental charge has been paid by the appellant on the goods exported by them. Moreover, the helium gases imported by them was carried on in these storage tanks,otherwise the goods cannot be imported by the appellant - Storage charges paid by the appellant are not covered under the category of ‘Storage and Warehousing Services'- remand the matter back to the Commissioner (A) to pass an order on merits without insisting for any pre-deposit.
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