https://www.taxtmi.com/caselaws?id=241869 The Tribunal ruled in favor of the applicants on all issues, finding the demand for service tax unsustainable. They were not liable for service tax on storage and warehousing services received from a foreign provider as they were importing and re-exporting gas without utilizing the provider's services. The demand for service tax for providing storage services to clients was also deemed unsustainable due to excise duty and VAT payments made. The Tribunal acknowledged the controlled conditions of importing helium gas and the compliance with excise duty and VAT on rental charges, leading to the waiver of pre-deposit and stay of recovery during appeal proceedings. en-us Tue, 24 Sep 2013 00:00:00 +0530 Thu, 02 Jan 2014 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241869 The Tribunal ruled in favor of the applicants on all issues, finding the demand for service tax unsustainable. They were not liable for service tax on storage and warehousing services received from a foreign provider as they were importing and re-exporting gas without utilizing the provider's services. The demand for service tax for providing storage services to clients was also deemed unsustainable due to excise duty and VAT payments made. The Tribunal acknowledged the controlled conditions of importing helium gas and the compliance with excise duty and VAT on rental charges, leading to the waiver of pre-deposit and stay of recovery during appeal proceedings. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241869