https://www.taxtmi.com/caselaws?id=218597 The Tribunal allowed the appeal against the Commissioner's Order confirming Service Tax demands and penalties on the appellant, a custodian of bonded warehouses, for income from auctioning uncleared cargo. Relying on Board Circular and Tribunal decisions, the Tribunal waived the pre-deposit requirement, setting aside the Order-in-Original. It held that Service Tax is not applicable to custodians auctioning abandoned cargo if VAT/ST is paid for the goods, aligning with prior Tribunal rulings. en-us Fri, 16 Mar 2012 00:00:00 +0530 Tue, 26 Feb 2013 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218597 The Tribunal allowed the appeal against the Commissioner's Order confirming Service Tax demands and penalties on the appellant, a custodian of bonded warehouses, for income from auctioning uncleared cargo. Relying on Board Circular and Tribunal decisions, the Tribunal waived the pre-deposit requirement, setting aside the Order-in-Original. It held that Service Tax is not applicable to custodians auctioning abandoned cargo if VAT/ST is paid for the goods, aligning with prior Tribunal rulings. Case-Laws Service Tax Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218597