https://www.taxtmi.com/article/detailed?id=7145 The dispute concerned whether payments between co-users for handling and incineration of a jointly received feedstock amounted to consideration for Storage and Warehousing Services. The parties had an agreement to share expenses for handling and incineration; the department treated recoveries as taxable service charges. The court held the payments were apportionments of joint expenditure under the contract, not consideration for a service provided by one party to the other, and therefore did not attract service tax; the question whether the holding arrangement was "storage" was left open. en-us Thu, 22 Dec 2016 06:25:46 +0530 Thu, 22 Dec 2016 06:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7145 The dispute concerned whether payments between co-users for handling and incineration of a jointly received feedstock amounted to consideration for Storage and Warehousing Services. The parties had an agreement to share expenses for handling and incineration; the department treated recoveries as taxable service charges. The court held the payments were apportionments of joint expenditure under the contract, not consideration for a service provided by one party to the other, and therefore did not attract service tax; the question whether the holding arrangement was "storage" was left open. Articles Service Tax Thu, 22 Dec 2016 06:25:46 +0530 https://www.taxtmi.com/article/detailed?id=7145