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TMI Blog2018 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... oy Kumar, Advocate For the Respondent : Shri Atul Handa, AR ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of service tax along with interest has been confirmed against the appellant under the category of renting immovable of property service. 2. The facts of the case are that the appellant is an undertaking of the Government of Punjab and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant is appropriately qualify under the category of renting immovable of property service. Accordingly, the impugned orders have been passed to demand service tax along with interest and imposition of various penalties upon the appellants. Against the said orders, the appellants are before us. 3. Ld.Counsel appearing for the appellant submits that the appellant is engaged in the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority. On the basis of whatever documents were produced by the appellant it could not ascertain whether the appellant has provided storage and warehousing services, therefore the activity undertaken by the appellant is appropriately fall under the category of renting of immovable property service in terms of section 65 (105 (zzzz) of the Finance Act, 1994. 5. Heard the parties and conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asters and civil commotion and earthquake etc. The instance cover against these risks would, however, be arranged by PSWC on the request of the FCI well in advance in accordance with the provisions of Punjab Warehouse Act, 1957 and Rules 1958 and payment of such charges shall be borne by the FC." 7. Further, we find that the letter issued by the District Manager of Punjab State Warehousing Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n dispute, therefore, the appellant is not liable to pay service tax on Storage and Warehousing which has been exempted from service tax as per section 65 (105) zza) of the Finance Act, 1994. 10. In view of the above, the appellant is not required to pay service tax on their activity. Accordingly, we set aside the impugned order and allow the appeals with consequential relief. ( Dictated and pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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