TMI Blog2010 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal rightly held that assessee neither becoming storage and warehouse keeper nor government of India becoming client. Department’s appeal dismissed. - 8 of 2009 and 35-39 of 2009 - - - Dated:- 22-1-2010 - Ashutosh Mohunta and Mehinder Singh Sullar, JJ. Shri Gurpreet Singh, Sr. Standing Counsel, for the Appellant. S/Shri Surjeet Bhandu and Raj Kamal, Advocates, for the Respondent. [Judgment per : Ashutosh Mohunta, J.]. - This judgment shall dispose of S.T.A. Nos. 8 of 2009, C.E.A. No. 35 to 39 of 2009 as common questions of law arise in all these appeals. The facts are being extracted from S.T.A. No. 8 of 2009. 2. The Revenue has filed this appeal under Section 35G of the Central Excise Act, 1944 read with Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of 'Storage and Warehousing' should be discharged? 4. Brief facts of the case are that the Respondent-Assessee is engaged in the manufacture of sugar. The Central Government vide letter No. 6-5/2002/19-457 dated 23-1-2003 directed the respondent-Assessee to maintain buffer stock of 3790 MT of sugar for the period from 18-2-2002 to 17-12-2004 of free sale sugar. The said quantity of buffer stock was further revised from 3790 MT to 4010 MT vide letter dated 9-6-2003. To compensate the Respondent-Assessee, the Government of India extended buffer subsidy towards storage, interest and insurance charges for the said buffer stock of sugar. 5. The Appellant-Revenue issued a Show Cause Notice to the Respondent-Assessee raising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n relation to storage and warehousing of goods. Section 65(102) - Storage and Warehousing includes Storage and Warehousing services for goods including liquids and gases but does not include any service provided for storage or agricultural produce or any service provided by a cold storage. 9. From the perusal of above quoted Sections, it is apparent that service tax can be levied only if service of 'Storage and Warehousing' is provided. Nobody can provide service to himself. In the present case, it is undisputed that the Respondent-Assessee stored the goods owned by himself. After the expiry of storage period, the Respondent-Assessee was free to sell to the buyers of its own choice. The Dealer-Assessee has stored goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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