https://www.taxtmi.com/caselaws?id=376593 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, holding that the lease of storage tanks for storing goods did not fall under the category of Storage and Warehousing Services as defined under the Finance Act, 1994. The Tribunal emphasized that once the goods were passed on to the customer and stored in the tanks, the responsibility shifted entirely to the buyer. As a result, the demand for service tax was deemed unsustainable, and the impugned order was set aside, allowing the appeal with any consequential relief as per law. en-us Thu, 07 Mar 2019 00:00:00 +0530 Wed, 13 Mar 2019 07:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376593 The Appellate Tribunal CESTAT CHENNAI ruled in favor of the appellant, holding that the lease of storage tanks for storing goods did not fall under the category of Storage and Warehousing Services as defined under the Finance Act, 1994. The Tribunal emphasized that once the goods were passed on to the customer and stored in the tanks, the responsibility shifted entirely to the buyer. As a result, the demand for service tax was deemed unsustainable, and the impugned order was set aside, allowing the appeal with any consequential relief as per law. Case-Laws Service Tax Thu, 07 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376593