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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of service - appellants had been appointed as ...

Service Tax

August 24, 2018

Classification of service - appellants had been appointed as custodian of imported edible oils under Customs Act, 1962 and had rented/leased out their storage tanks in Kakinada for storage of the imported edible oils to those importers who availed the facility of storing imported oils in these storage tanks - appellant herein would not qualify for taxing under ‘storage and warehousing services.

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