2013 (11) TMI 912

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctly in accordance with the specification and operating requirements. That does not bring the activity of PROSAFE squarely within the fold of Section 65 (105) (zza) as a storage or a warehouse keeper - Being an agent of the process of production, it was not a storage or warehouse keeper. Therefore, service was not provided by the foreign agency as storage or warehouse keeper - appellant shall not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Warehousing Activity. The applicant had used a Floating Production Unit (FPU) belonging to M/s. Prosafe Production Services Pvt. Ltd., Singapore in drawing crude oil from subsea wells in sea and paid consideration to M/s. Prosafe for use of such FPU. We find that on an identical issue, in the applicant s own case for the earlier period, this Tribunal allowed the appeal vide Final Order No. 62 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d warehouse keeper. Learned Adjudicating authority in para 31.4 of his order recorded that in terms of the agreement, PROSAFE was responsible for maintaining floating storage and offloading unit system and was to operate the system efficiently to receive storage and deliver correctly in accordance with the specification and operating requirements. That does not bring the activity of PROSAFE square .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X