TMI Blog2014 (1) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... supplier of gas has any responsibility in respect of the gas exported in tanks in the factory of the applicants - In respect of the rental charges received by the applicants from their clients in respect of the tanks in which the gas is supplied, we find that the applicants are paying excise duty on the rental charges, therefore we find that the applicants have made out a strong case in their favo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are providing storage and warehousing service to their client hence the applicants are liable to pay service tax in this regard. 3. The contention of the applicants is that the applicants are importing helium gas which is to be transported under a controlled temperature. The helium gas is imported in the containers and further appropriate customs duty is paid on the helium gas and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a rental of the tank. On the rental of the tank, the applicants are paying appropriate excise duty along with VAT. The applicants produced copies of invoices under which excise duty is paid on rental charges. The applicants relied upon the earlier stay order dated 4.6.2012 in appeal No. ST/214/12, where the Tribunal allowed the waiver of dues which were confirmed on the same grounds. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the applicants in respect of supply of gas upto the point of vaporizer in the factory of the applicants, therefore the applicants are liable to pay service tax. 6. We find that as the applicants are importing helium gas in the tanks and the tanks are subsequently re-exported. There is no evidence to show that the supplier of gas has any responsibility in respect of the gas exported in tan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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