https://www.taxtmi.com/caselaws?id=335893 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to drop the demand for service tax under both storage and warehousing service and C&F agent service. The Tribunal clarified that renting space does not constitute storage and warehousing service unless specific activities related to storage are provided. Additionally, it was determined that service tax should be based on the amount charged for services rendered, excluding reimbursable expenses. The judgment provides detailed legal analysis supporting the decisions on each issue raised in the appeal. en-us Tue, 08 Nov 2016 00:00:00 +0530 Mon, 12 Dec 2016 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335893 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner's decision to drop the demand for service tax under both storage and warehousing service and C&F agent service. The Tribunal clarified that renting space does not constitute storage and warehousing service unless specific activities related to storage are provided. Additionally, it was determined that service tax should be based on the amount charged for services rendered, excluding reimbursable expenses. The judgment provides detailed legal analysis supporting the decisions on each issue raised in the appeal. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335893