https://www.taxtmi.com/caselaws?id=248444 The Tribunal found that the appellants were not liable to pay service tax under the taxable service of storage and warehousing for leasing out Petroleum Products Outlets to dealers. It was determined that the dealers had control over the operations at the outlets, and the appellants were solely leasing facilities to them. As the service provided did not meet the criteria for storage and warehousing services by the appellants, the appeal was allowed. en-us Fri, 28 Mar 2014 00:00:00 +0530 Tue, 16 Sep 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248444 The Tribunal found that the appellants were not liable to pay service tax under the taxable service of storage and warehousing for leasing out Petroleum Products Outlets to dealers. It was determined that the dealers had control over the operations at the outlets, and the appellants were solely leasing facilities to them. As the service provided did not meet the criteria for storage and warehousing services by the appellants, the appeal was allowed. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248444