https://www.taxtmi.com/caselaws?id=365813 Mere leasing of storage tanks, without providing the essential warehousing functions such as loading, unloading, stacking, security, or allied handling services, does not amount to storage and warehousing service for tax purposes. Where the agreement shows that the lessee's service provider undertakes the operational activities and the lessor receives only fixed tank rent, the receipts are not taxable under that head. The Board circular was relied on to confirm that renting space alone is insufficient to create a taxable warehousing service, and the demand could not be sustained. en-us Tue, 24 Jul 2018 00:00:00 +0530 Thu, 18 Apr 2019 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365813 Mere leasing of storage tanks, without providing the essential warehousing functions such as loading, unloading, stacking, security, or allied handling services, does not amount to storage and warehousing service for tax purposes. Where the agreement shows that the lessee's service provider undertakes the operational activities and the lessor receives only fixed tank rent, the receipts are not taxable under that head. The Board circular was relied on to confirm that renting space alone is insufficient to create a taxable warehousing service, and the demand could not be sustained. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365813