https://www.taxtmi.com/caselaws?id=236348 The Tribunal determined that the vessels chartered by the appellant were primarily used for transporting crude oil, not for storage purposes. The services provided were classified under "supply of tangible goods for use service," rather than "storage and warehousing services." As a result, the Tribunal granted the appellant, a Government of India undertaking, an unconditional waiver from pre-deposit of the service tax amount and stayed the recovery process during the appeal. en-us Tue, 05 Mar 2013 00:00:00 +0530 Thu, 09 Jan 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236348 The Tribunal determined that the vessels chartered by the appellant were primarily used for transporting crude oil, not for storage purposes. The services provided were classified under "supply of tangible goods for use service," rather than "storage and warehousing services." As a result, the Tribunal granted the appellant, a Government of India undertaking, an unconditional waiver from pre-deposit of the service tax amount and stayed the recovery process during the appeal. Case-Laws Service Tax Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236348