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All Cargo Global Logistics Ltd. Versus CCE Ragiad and vice versa

2015 (10) TMI 2216 - CESTAT MUMBAI

Storage and warehousing services - nature of amount collected from auction of goods where importer failed to take the delivery - The balance amount is kept back with the appellant and is returned to the importer if he approaches the appellant. Till t .....

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MI 453 - CESTAT, BANGALORE], India Gateway Terminal Pvt. Ltd. - [2010 (6) TMI 464 - CESTAT, BANGALORE] had held that Boards Circular No. 11/1/2002 TRU dated 1/8/2002 will be applicable and no service tax liability arises on such amount which remains .....

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unal has taken a view in favour of the appellant. - Decision of High Court of Delhi in the case of Associated Container Terminals Ltd - [2007 (11) TMI 247 - HIGH COURT OF DELHI] distinguished - Impugned order is set aside - Decided in favour of asses .....

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R.G. Sheth, Advocate For the Respondent : Shri R.K. Das, Deputy Commissioner (AR) ORDER Per: M.V. Ravindran These appeals are directed against order in original number 08 - 09/SR (08-09) COMMR/RGD/09 - 10 dated 31 December 2009. As revenue and assess .....

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e appellant. Appellant herein is registered with the Department under the category of cargo handling, storage and warehousing services, business support services, and goods transport agency services.The appellant herein is permitted to store the impo .....

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ments, importers failed to take delivery and as per the procedure after waiting for 30 days, appellant disposes the consignments by conducting auction and discharge all the government dues and expenditure incurred for such auction. The balance amount .....

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ises on this amount. 4. The service tax liability is sought to be fastened under the category of storage and warehousing services. We find that the issue is no more res integra as this Tribunal in the case of Mysore Sales International Ltd. 2011 (22) .....

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followed by this Bench in the case of Maersk India Pvt. Ltd.,- 2013 (29)STR 170 (Tri. Mum). We find that the facts of the case in hand are similar to the facts in the cases where this Tribunal has taken a view in favour of the appellant. 5. Learned D .....

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