TMI Blog2015 (12) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... [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. - facts are being very same in the case involved, we are of the view that the impugned order is not sustainable and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner has confirmed Service Tax demands of ₹ 94,02,497/- and also imposed equivalent penalties under Section 78 apart from the penalty under Section 76 of the Finance Act, 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Commissioner of Central Excise, Cochin reported in 2010 (20) STR 338 (Tri-Bang), this Tribunal had held that Service Tax is not payable by custodians when they undertake auctioning 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&# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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