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2010 (1) TMI 400 - HC - Service TaxStorage and Warehousing Services- The Respondent-Assessee is engaged in the manufacture of sugar. Revenue issued a Show Cause Notice to the Respondent-Assessee raising the demand of service tax alleging that amount received by Respondent-Assessee as buffer subsidy is covered within the definition of ‘Storage and Warehousing’ services. Tribunal held that assessee stored the goods owned by himself and after expiry of storage period, was free to sell sugar to buyers of own choice. No service can be provided to himself. Held that- Thus the Tribunal rightly held that assessee neither becoming storage and warehouse keeper nor government of India becoming client. Department’s appeal dismissed.
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