TMI Blog2018 (6) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... urview of section 65(105)(zza) of the Finance Act, 1994 r/w section 65 (102) of the said Act - Though the department's appeal has been admitted by the Hon'ble Supreme Court, no stay has been granted by the said Court - appeal allowed - decided in favor of appellant. - ST/571 & 572/2011 - 40598-40599/2018 - Dated:- 12-3-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of crude oil by the appellant was done in terms of a contract with M/s. Hardy Exploration and Production (India) Inc. The payments made by the appellant to M/s. Prosafe Production Services was held to have been paid for storage and warehouse charges on the ground that temporary storage of processed crude and offloading of the same was provided by Prosafe Production Services. Revenue considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax as the recipient of service of the nature not falling within the purview of section 65(105)(zza) of the Finance Act, 1994 r/w section 65 (102) of the said Act. Though the department's appeal has been admitted by the Hon'ble Supreme Court, no stay has been granted by the said Court. Following the decision of the Tribunal, in the appellant's own case, we set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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