TMI Blog2017 (10) TMI 1455X X X X Extracts X X X X X X X X Extracts X X X X ..... that appellant is not liable to pay service 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. Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/173/2010-DB - Final Order No. 42447/2017 - Dated:- 26-10-2017 - Ms. Sulekha Beevi C.S., Member (J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplies and all other resources necessary for operation of FSO. The production 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. We find that this Tribunal in the appellant's own case has held that appellant is not liable to pay service 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 gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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