https://www.taxtmi.com/caselaws?id=268093 The Tribunal upheld the Ld. Commissioner's order, dismissing the Revenue's appeal. It was determined that the proceeds of auction of abandoned imported goods should not be considered as service charges towards storage or warehouse, and therefore, not liable for service tax as there was no service provided to any person due to the goods being abandoned. The Tribunal found that the auction proceeds were not related to providing any service, as clarified by relevant circulars and legal aspects of the Customs Act and service tax provisions. en-us Tue, 13 Oct 2015 00:00:00 +0530 Mon, 16 May 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268093 The Tribunal upheld the Ld. Commissioner's order, dismissing the Revenue's appeal. It was determined that the proceeds of auction of abandoned imported goods should not be considered as service charges towards storage or warehouse, and therefore, not liable for service tax as there was no service provided to any person due to the goods being abandoned. The Tribunal found that the auction proceeds were not related to providing any service, as clarified by relevant circulars and legal aspects of the Customs Act and service tax provisions. Case-Laws Service Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268093