TMI Blog2023 (8) TMI 1236X X X X Extracts X X X X X X X X Extracts X X X X ..... st the orders passed by this Tribunal for the earlier period on the same subject. The issues relating to Storage and warehousing service was clarified vide Letter F. No. B11/1/2002-TRU dated 1.8.2002 - None of these activities (as mentioned in the letter) are seen to be provided by the appellant to the customers, further unlike in a warehouse, the goods (LPG) stored in the bullet storage facility installed at the customers premises is not under the control of the appellant and the whole responsibility of the stored LPG is with the customer. Hence, they are not covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. The legal issue has also reached a finality on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. of these bullets from their customers. For the period from 1.4.2009 to 31.3.2010, the appellant collected a sum of Rs.10,75,500/- from their customers towards lease rentals of these facilities. Show Cause Notice was issued to the appellant proposing to demand service tax of Rs.1,07,550/- on the gross amount received for the above period alleging that the erection, commissioning and maintenance etc. of the facility amounts to providing service under Storing and Warehousing service along with other adjudicatory liabilities. After due process of law, the original authority confirmed the service tax demand of Rs.1,07,550/- along with interest and also imposed penalty under sec. 76 of the Finance Act, 1994. In appeal, Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver the goods stored inside the storage tank. Since the appellant had no control over the gas stored in the storage tank and the control rested with the customers, it was not storage and warehousing services. No interest is leviable and no penalty is imposable as the demand itself merits to be set aside. She prayed that the demand confirmed vide the impugned Order-in-Appeal may be set aside and appeal may hence be allowed with consequential relief. 6. The learned AR Shri Rudra Pratap Singh supported the findings in the impugned order. He stated that the definition of storage and warehousing service includes storage and warehousing of liquids and gases. Further, the appellant has supplied, installed, commissioned and undertaken maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warehousing service was clarified vide Letter F. No. B11/1/2002-TRU dated 1.8.2002. The relevant portion of the said clarification is extracted below: 3. Storage and warehousing service for all kinds of goods are provided by public warehouses, private warehouses, by agencies such as the Central Warehousing Corporation, Air Port Authorities, Railways, Inland Container Depots, Container Freight Stations, storage godown and tankers operated by private individuals etc. The storage and warehousing service provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of goods, makes security arrangements and provide insurance cover etc. Service provided in ports ..... X X X X Extracts X X X X X X X X Extracts X X X X
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