https://www.taxtmi.com/caselaws?id=205845 Liquor supplied to the Corporation was treated as a completed sale on delivery because title passed when the goods were delivered to its warehouses under the contract, with deferred payment not altering ownership. On that footing, storage, movement, display and sale of the Corporation's own stock did not amount to taxable Business Auxiliary Service or Storage and Warehousing Service, as the activities were not rendered to the suppliers. The demand, interest and penalties therefore could not survive, and the request for further penalties was rejected. The ratio states that contractual charges linked to a buyer's own handling or sale of goods do not become taxable service to the seller. en-us Tue, 21 Dec 2010 00:00:00 +0530 Wed, 28 Dec 2011 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205845 Liquor supplied to the Corporation was treated as a completed sale on delivery because title passed when the goods were delivered to its warehouses under the contract, with deferred payment not altering ownership. On that footing, storage, movement, display and sale of the Corporation's own stock did not amount to taxable Business Auxiliary Service or Storage and Warehousing Service, as the activities were not rendered to the suppliers. The demand, interest and penalties therefore could not survive, and the request for further penalties was rejected. The ratio states that contractual charges linked to a buyer's own handling or sale of goods do not become taxable service to the seller. Case-Laws Service Tax Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205845