Storage and Warehousing Service - They have only leased out the ...
Leasing Tanks Not Considered Warehousing; Service Tax Demands Against Appellants Unjustified.
October 5, 2018
Case Laws Service Tax AT
Storage and Warehousing Service - They have only leased out the tanks for a certain period of time for a consideration. This in itself will not constitute warehousing and storage operations, therefore, the demands raised against the appellants on this count are not maintainable
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