https://www.taxtmi.com/caselaws?id=365482 The Tribunal held that the respondents were not liable to pay service tax under the category of "Storage and Warehousing Service." The Department's appeal was rejected as the respondents only rented out storage tanks and did not directly provide storage and warehousing services. The Tribunal found that the show-cause notice issued by the Department was beyond the normal limitation period and based on insufficient grounds, leading to the rejection of the Department's appeal. en-us Mon, 16 Jul 2018 00:00:00 +0530 Sat, 18 Aug 2018 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365482 The Tribunal held that the respondents were not liable to pay service tax under the category of "Storage and Warehousing Service." The Department's appeal was rejected as the respondents only rented out storage tanks and did not directly provide storage and warehousing services. The Tribunal found that the show-cause notice issued by the Department was beyond the normal limitation period and based on insufficient grounds, leading to the rejection of the Department's appeal. Case-Laws Service Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365482