TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal allowed: Storage charges not subject to service tax.</h1> <h3>Ba Research India Ltd Versus C.C.E. -Ahmedabad-I</h3> Ba Research India Ltd Versus C.C.E. -Ahmedabad-I - TMI Issues: - Demand of service tax on storage charges collected by M/s BA Research from their clients. Analysis: The appeal filed by M/s BA Research against the demand of service tax on storage charges was considered by the Appellate Tribunal CESTAT AHMEDABAD. The appellant provides technical testing and analysis services to clients, and in some cases, stores relevant samples for a certain period on charges. The charges for storage after the initial 3-month period are separate from the technical testing fee. The master service agreement specifies that storage after the testing period is optional and at the client's request. The Tribunal noted that storage charges are collected only for storage beyond the initial 3 months included in the technical testing services. The impugned order's Article 10 clarifies that storage after 3 months is an independent and optional service, distinct from technical testing and analysis. The Tribunal disagreed with the contention that storage and technical testing are not mutually exclusive, emphasizing that storage charges beyond 3 months are separate and independent. Therefore, the charges for storage beyond the initial period cannot be considered part of technical testing and analysis services, leading to the appeal being allowed and the demand for service tax on storage charges being set aside. The judgment was pronounced on 22.12.2022.
TaxTMI 