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2023 (8) TMI 1236 - CESTAT CHENNAINature of transaction - Service or sale - Classification of service - Storing and Warehousing service or erection, commissioning and maintenance etc. - appellant supplied, installed, commissioned and undertaken maintenance of the bullets which was designed to store LPG meeting BIS standards - interest - penalty - HELD THAT:- The issue of classification has reached finality in the appellants’ own case [2018 (6) TMI 198 - CESTAT CHENNAI]as no appeal has been filed against the orders passed by this Tribunal for the earlier period on the same subject. The issues relating to “Storage and warehousing service” was clarified vide Letter F. No. B11/1/2002-TRU dated 1.8.2002 - None of these activities (as mentioned in the letter) are seen to be provided by the appellant to the customers, further unlike in a warehouse, the goods (LPG) stored in the ‘bullet’ storage facility installed at the customers premises is not under the control of the appellant and the whole responsibility of the stored LPG is with the customer. Hence, they are not covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. The legal issue has also reached a finality on merits. It is not deemed necessary to examine the issue raised by Revenue of whether “deemed sale” is involved or not and whether payment of VAT was necessary, at this stage. Since the issue is decided on merits in the appellants favour the other issues like payment of interest, penalty etc. do not survive. Appeal allowed.
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