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    <title>2010 (1) TMI 603 - CESTAT, NEW DELHI</title>
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    <description>The Division Bench of the Appellate Tribunal CESTAT, New Delhi held that maintaining buffer stock by sugar mills does not constitute a taxable service under &quot;storage and warehousing services.&quot; The subsidy received by the sugar mills for holding the buffer stock of sugar was not subject to service tax.</description>
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      <description>The Division Bench of the Appellate Tribunal CESTAT, New Delhi held that maintaining buffer stock by sugar mills does not constitute a taxable service under &quot;storage and warehousing services.&quot; The subsidy received by the sugar mills for holding the buffer stock of sugar was not subject to service tax.</description>
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