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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

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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