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2019 (3) TMI 614 - CESTAT CHENNAILiability of service tax - storage and warehousing charges or not - lease rentals charged and collected by appellants on monthly basis for supply and installation of storage tanks called as “bullets” in the premises of the buyer to store LPGs supplied - Held that:- The issue has been decided in appellant own case M/S. TOTAL OIL INDIA LTD. VERSUS CCE, SALEM [2018 (6) TMI 198 - CESTAT CHENNAI] 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 - appeal allowed - decided in favor of appellant.
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