https://www.taxtmi.com/caselaws?id=266305 Surplus retained by a custodian or container freight station from auction of abandoned or uncleared cargo, after discharge of customs dues and related expenses, does not constitute taxable consideration for storage and warehousing services. The Tribunal followed its earlier coordinate Bench rulings and the Board circular clarifying that service tax is not leviable on auction proceeds of abandoned cargo where applicable duties and taxes have been paid. The Revenue's attempt to distinguish the case on the basis of warehouse charges was found inapplicable on the facts, and the demand was set aside in favour of the assessee. en-us Thu, 01 Oct 2015 00:00:00 +0530 Mon, 19 Oct 2015 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266305 Surplus retained by a custodian or container freight station from auction of abandoned or uncleared cargo, after discharge of customs dues and related expenses, does not constitute taxable consideration for storage and warehousing services. The Tribunal followed its earlier coordinate Bench rulings and the Board circular clarifying that service tax is not leviable on auction proceeds of abandoned cargo where applicable duties and taxes have been paid. The Revenue's attempt to distinguish the case on the basis of warehouse charges was found inapplicable on the facts, and the demand was set aside in favour of the assessee. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266305