https://www.taxtmi.com/caselaws?id=206322 The appellate tribunal rejected the Revenue's appeal, affirming the decision to set aside the demand for service tax on the activity of keeping vehicles for banks and finance agencies. The tribunal emphasized that since the respondents were taxed under business support services from 1.6.06, the Revenue's argument that the same activity constituted storage and warehousing services before that date was untenable. Therefore, the activity was categorized as providing open space for parking rather than storage and warehousing, leading to the dismissal of the Revenue's appeal. en-us Tue, 19 Apr 2011 00:00:00 +0530 Wed, 28 Dec 2011 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206322 The appellate tribunal rejected the Revenue's appeal, affirming the decision to set aside the demand for service tax on the activity of keeping vehicles for banks and finance agencies. The tribunal emphasized that since the respondents were taxed under business support services from 1.6.06, the Revenue's argument that the same activity constituted storage and warehousing services before that date was untenable. Therefore, the activity was categorized as providing open space for parking rather than storage and warehousing, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Tue, 19 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206322