https://www.taxtmi.com/caselaws?id=187458 The appellant was held liable for service tax on storage and warehousing services as charges collected were deemed for storage services, not demurrage. Penalties under Section 77 of the Act were applicable due to non-registration and non-payment of service tax. Despite the appellant's argument, the charges were interpreted as storage fees, justifying the imposition of service tax. The Tribunal directed the appellant to pre-deposit a specific amount within a set period to waive the balance of service tax and penalties, with recovery stayed pending appeal disposal. en-us Mon, 21 Aug 2006 00:00:00 +0530 Sat, 22 Oct 2016 13:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187458 The appellant was held liable for service tax on storage and warehousing services as charges collected were deemed for storage services, not demurrage. Penalties under Section 77 of the Act were applicable due to non-registration and non-payment of service tax. Despite the appellant's argument, the charges were interpreted as storage fees, justifying the imposition of service tax. The Tribunal directed the appellant to pre-deposit a specific amount within a set period to waive the balance of service tax and penalties, with recovery stayed pending appeal disposal. Case-Laws Service Tax Mon, 21 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187458