https://www.taxtmi.com/caselaws?id=266305 The Tribunal ruled that Service Tax is not leviable on custodians when auctioning abandoned cargo, based on precedents and Circulars. The impugned order demanding Service Tax was set aside, and the appeal was allowed. The High Court judgment on warehouse charges was found inapplicable to the customs duty liability on charges recovered by the Container Freight Station. The Tribunal held that Service Tax is not payable by custodians when auctioning and selling uncleared cargo, rejecting the Revenue's appeal and upholding the impugned order as legally sound. 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 The Tribunal ruled that Service Tax is not leviable on custodians when auctioning abandoned cargo, based on precedents and Circulars. The impugned order demanding Service Tax was set aside, and the appeal was allowed. The High Court judgment on warehouse charges was found inapplicable to the customs duty liability on charges recovered by the Container Freight Station. The Tribunal held that Service Tax is not payable by custodians when auctioning and selling uncleared cargo, rejecting the Revenue's appeal and upholding the impugned order as legally sound. Case-Laws Service Tax Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266305