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Commissioner of Central Excise, Raigad Versus Central Warehousing Corporation

2015 (10) TMI 1583 - CESTAT MUMBAI

Demand of service tax - storage and warehousing service - Held that:- issue is no more res integra as this bench in the case of Maersk India Pvt. Ltd. vs. CCE & C, Raigad reported in [2012 (11) TMI 612 - Cestat, Mumbai ] has relied upon the Board's Circular, as well as, the 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 an .....

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he issue involved in this case is regarding taxability of an amount received by the appellant herein, who is a Container Freight Station (CFS) on the goods auctioned by them. The said goods were abandoned by the importers and the said goods were auctioned as per the provisions of Customs Act, 1962 and after discharging all the duties as per Section 150 of the Customs Act, 1962, the appellant retained an amount, which was to be returned to the importer. It is the case of the Revenue that on this .....

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duce the entire judgement of Maersk India Pvt. Ltd: "These appeal and stay application are directed against the Order-in-Original No: 11/SR(11)COMMR/RGD/09-10 dated 21/01/2010 passed by the Commissioner of Service Tax, Raigad. 2. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Therefore, after granting waiver of pre-deposit, we take the appeal itself for disposal. 3. Vide the impugned order, the Commissioner has confirmed Service Tax demands of  .....

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ome received from the sale of uncleared cargo after meeting the various expenses incurred under the category of "Cargo Handling Services and "Storage & Warehousing Services . 4. The counsel for the appellant submits that in Board's Circular No. 11/1/2002-TRU dated 01/08/2002 it has been clarified that Service Tax is not leviable on the activities of the custodian when he auctions abandoned cargo and VAT/ST is paid in respect of such cargo. Further, in the case of Mysore Sales I .....

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