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    <title>2015 (1) TMI 460 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand for Storage and Warehousing Services. It was determined that the appellant merely rented out storage tanks and did not provide storage and warehousing services as they did not control the goods stored in the tanks. The Tribunal found that once the goods were transferred to the buyer and stored in the tanks, the appellant had no control over the goods, making them not liable for service tax under the said category. The appeals were allowed, providing for consequential relief if required.</description>
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    <pubDate>Thu, 16 Oct 2014 00:00:00 +0530</pubDate>
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      <title>2015 (1) TMI 460 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=255261</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the service tax demand for Storage and Warehousing Services. It was determined that the appellant merely rented out storage tanks and did not provide storage and warehousing services as they did not control the goods stored in the tanks. The Tribunal found that once the goods were transferred to the buyer and stored in the tanks, the appellant had no control over the goods, making them not liable for service tax under the said category. The appeals were allowed, providing for consequential relief if required.</description>
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      <pubDate>Thu, 16 Oct 2014 00:00:00 +0530</pubDate>
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