TMI Blog2015 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case, it is emerging that the gas in the storage tank installed at the place of buyer and the goods transferred to the buyer. Therefore, there is no control of the appellant on the goods in storage tank, after gas is stored in the tank the whole responsibility of the goods is with the buyer only. In these circumstances, as the appellant is not having any control over the goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are that the appellant is engaged in the manufacture and sale of liquid, oxygen, nitrogen, argon etc. which is to be stored in temperature of Minus (-) 269-C. Therefore, the customers who are using these gases are not having the storage facilities. The appellant is providing storage tank to their customers for storage of gas. The appellant is charging rent for usage of the storage tank, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and warehousing keeper. The control of the storage tank is with the buyer only. As per the taxability under Section 65(105) of the Finance Act, 1994, the appellant should provide storage and warehousing facility to their customer and the essential test is that they should provide the security of goods, tracking, loading and unloading of the goods in storage area. He, further submits that as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s well within the control of the appellant, as they are responsible for wear and tear of the storage tank and they have insured the storage tank therefore storage tank is in control of the appellant. In these circumstances, they are covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. In these circumstances, they are required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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