TMI Blog2015 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... Storage and Warehousing Service" defined under Section 65(102) of Finance Act 1994 means Storage and Warehousing includes storage and Warehousing Services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage, The taxable service of Storage, and Warehousing Service under Section 65(105)(zza) of Finance Act 1994 means any service provided or to be provided to any person, by storage or in relation to storage and warehousing of goods. It is evident from the definition that the Service Tax is leviable on Storage and Warehousing Service for goods including liquids and gases. On the demand of Service Tax for the extended period is to be set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of 40% were supplied to M/s Gujarat Alkali and Chemicals Ltd (GACL) adjacent to their factory. The appellant received consideration for supply the HCN from M/s GACL known as incineration charges . Show Cause Notices were issued proposing demand of Service Tax alongwith interest and penalty under the category of Storage and Warehousing Services. 3. The Adjudicating Authority confirmed the demand of Service Tax alongwith Interest and imposed penalties under various Sections, including Section 78 of the Finance Act 1994 Commissioner (Appeals) upheld the Adjudication Order. 4. The Learned Advocate on behalf of the appellant submits that there is no storage or warehousing facility at their premises. It is a continuous process f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclude any service provided for storage of agricultural produce or any service provided by a cold storage, The taxable service of Storage, and Warehousing Service under Section 65(105)(zza) of Finance Act 1994 means any service provided or to be provided to any person, by storage or in relation to storage and warehousing of goods. It is evident from the definition that the Service Tax is leviable on Storage and Warehousing Service for goods including liquids and gases. 7. The Learned Advocate had argued that the RIL supplied HCN in a continuous process, which. In turn was transferred to GACL. It is contended that there is no storage of HCN at their premises. It is further contended that the appellant have not taken any charge for renderi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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