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    <title>2018 (6) TMI 198 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, determining that lease rentals for storage services related to LPG supply were not subject to service tax. The Tribunal emphasized the lack of control by the appellants over the stored goods and highlighted the transfer of responsibility to the customers as crucial factors. Citing precedent and the nature of the lease agreements, the Tribunal set aside the original decision, allowing the appeal and providing consequential relief as necessary.</description>
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      <link>https://www.taxtmi.com/caselaws?id=361371</link>
      <description>The Tribunal ruled in favor of the appellants, determining that lease rentals for storage services related to LPG supply were not subject to service tax. The Tribunal emphasized the lack of control by the appellants over the stored goods and highlighted the transfer of responsibility to the customers as crucial factors. Citing precedent and the nature of the lease agreements, the Tribunal set aside the original decision, allowing the appeal and providing consequential relief as necessary.</description>
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