https://www.taxtmi.com/caselaws?id=2295 The Tribunal held that the appellants, a State Government Corporation, are not liable to pay Service Tax on storage charges collected as they are recipients, not providers, of storage services. The demurrage charges were not deemed taxable as they were not for storage of goods owned by the appellants. The appeal was allowed, and penalties imposed were considered unjustified. en-us Fri, 24 Aug 2007 00:00:00 +0530 Wed, 19 Mar 2014 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2295 The Tribunal held that the appellants, a State Government Corporation, are not liable to pay Service Tax on storage charges collected as they are recipients, not providers, of storage services. The demurrage charges were not deemed taxable as they were not for storage of goods owned by the appellants. The appeal was allowed, and penalties imposed were considered unjustified. Case-Laws Service Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2295