9911796707
TMI Blog2023 (8) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Department are engaged in providing 'Storage & Warehousing Services' to various clients. On specific intelligence that the appellants are engaged in the business of integrated LPG services including import, storage, sales, supply, distribution of LPG are also involved in providing specialized storage facilities at the customers' premises. Further, it was found that the appellants were selling LPG to their customers and to facilitate continuous supply, they had installed storage units called 'bullets' in the premises of their customers. Apart from selling LPG, the appellant was also collecting 'lease rentals' for erection, commissioning and maintenance etc. of these bullets from their customers. For the period from 1.4.2009 to 31 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder No. 40418/2019 dated 07.03.2019 in Appeal No. ST/41297/2013-DB. The Department has not filed any appeal against the same. Hence, the decisions have attained finality. Without prejudice, the appellant submits that the activity undertaken by the appellant is in the nature of deemed sales as per Article 366 (29A) of the Indian Constitution, and is outside the purview of levy of Service tax. Furthermore, they were paying VAT on 'lease rent' and it is well settled that VAT and Service tax are mutually exclusive. The activity undertaken by the appellant is not classifiable as 'Storage and Warehousing' services. The real test is to see who has control over the goods stored inside the storage tank. Since the appellant had no control over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prayed that the impugned order may be upheld. On a specific query from the Bench whether the department has filed appeals against the Final Order No. 41628/2018 dated 23.5.2018 and Final Order No. 40418/2019 dated 7.3.2019 passed by the Tribunal wherein similar issue stands settled, he submitted that the department has accepted the orders of the Tribunal on monetary limits. 7. Heard the rival sides. We find that the issue of classification has reached finality in the appellants' own case as no appeal has been filed against the orders passed by this Tribunal for the earlier period on the same subject. We find that issues relating to "Storage and warehousing service" was clarified vide Letter F. No. B11/1/2002-TRU dated 1.8.2002. The relev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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