https://www.taxtmi.com/caselaws?id=256094 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal and disposing of the respondent's cross-objection. The case revolved around whether the respondent's supply of liquid oxygen and storage in cryogenic tanks at the hospital premises constituted taxable "storage and warehousing" services under the Finance Act, 1994. The Tribunal determined that as the oxygen gas was under the hospital's custody and control, the respondent could not be considered as providing storage or warehousing services, leading to the dismissal of the Revenue's appeal. en-us Thu, 22 May 2014 00:00:00 +0530 Tue, 03 Feb 2015 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256094 The Tribunal upheld the Commissioner (Appeals) decision, dismissing the Revenue's appeal and disposing of the respondent's cross-objection. The case revolved around whether the respondent's supply of liquid oxygen and storage in cryogenic tanks at the hospital premises constituted taxable "storage and warehousing" services under the Finance Act, 1994. The Tribunal determined that as the oxygen gas was under the hospital's custody and control, the respondent could not be considered as providing storage or warehousing services, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256094