https://www.taxtmi.com/caselaws?id=250194 Importing helium in insulated tanks, paying rent for the tanks, and handling unloading, transport and inventory at the importer's premises was not treated as storage and warehousing service for reverse charge service tax. The relevant test was whether the foreign supplier, as a storage keeper, provided warehousing functions such as security, stacking, loading and unloading; mere renting of tanks or space was insufficient. On the admitted facts, the supplier had no control over the tanks after shipment and the importer undertook the handling and stock-keeping at its factory. The arrangement was therefore characterised as tank rental rather than taxable warehousing service, and service tax under reverse charge did not apply. en-us Wed, 18 Jun 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250194 Importing helium in insulated tanks, paying rent for the tanks, and handling unloading, transport and inventory at the importer's premises was not treated as storage and warehousing service for reverse charge service tax. The relevant test was whether the foreign supplier, as a storage keeper, provided warehousing functions such as security, stacking, loading and unloading; mere renting of tanks or space was insufficient. On the admitted facts, the supplier had no control over the tanks after shipment and the importer undertook the handling and stock-keeping at its factory. The arrangement was therefore characterised as tank rental rather than taxable warehousing service, and service tax under reverse charge did not apply. Case-Laws Service Tax Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250194