TMI Blog2015 (10) TMI 1583X X X X Extracts X X X X X X X X Extracts X X X X ..... view taken in the case of Mysore Sales International ltd., vs. Asst. CCE & ST, Bangalore reported in [2010 (12) TMI 453 - CESTAT, BANGALORE] held in favour of appellant/assessee therein. - impugned order is not sustainable and the impugned order is liable to set aside - Decided in favour of assessee. - Appeal No. ST/158/11 - - - Dated:- 15-7-2015 - M V Ravindran, Member (J) And Raju, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the importer. It is the case of the Revenue that on this amount, service tax liability arises under the category of storage and warehousing. 4. We find that the issue is no more res integra as this bench in the case of Maersk India Pvt. Ltd. vs. CCE C, Raigad reported in 2013 (29) STR 170 (Tri-Mum) has relied upon the Board's Circular, as well as, the view taken in the case of Mysore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. The Service Tax demand pertains to the period October, 2003 to September, 2008 from the appellant. The appellant was running a container freight station and was functioning as custodian of the bonded warehouses under the provisions of the Customs Act. In respect of unclear cargo, they had undertaken auction of the goods. The demand of Service Tax is on the income received from the sale of un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g and sale of uncleared cargo. 5. The learned A.R. appearing for the revenue reiterates the findings given in the Order-in-Original. 6. We have considered the rival submissions. Taking into account the Board's Circular and decisions of the Tribunal (cited supra), after waiving the requirement of pre-deposit, we have taken the appeal itself for final disposal. 7. As discussed abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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