https://www.taxtmi.com/caselaws?id=219023 The Tribunal remanded the case back to the Commissioner (Appeals) for a decision on merits without requiring the appellant to pre-deposit 50% of the service tax. The Tribunal held that the rental charges for storage tanks used for importing and exporting liquid helium gases were not subject to service tax under 'Storage and Warehousing Services' category as they were essential for the process. The matter was sent back for reconsideration without the need for pre-deposit, emphasizing that the Tribunal's decision was preliminary and non-binding on the Commissioner (Appeals). en-us Mon, 04 Jun 2012 00:00:00 +0530 Mon, 20 Feb 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219023 The Tribunal remanded the case back to the Commissioner (Appeals) for a decision on merits without requiring the appellant to pre-deposit 50% of the service tax. The Tribunal held that the rental charges for storage tanks used for importing and exporting liquid helium gases were not subject to service tax under 'Storage and Warehousing Services' category as they were essential for the process. The matter was sent back for reconsideration without the need for pre-deposit, emphasizing that the Tribunal's decision was preliminary and non-binding on the Commissioner (Appeals). Case-Laws Service Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219023