https://www.taxtmi.com/caselaws?id=30098 Compulsory retention of free sale sugar as buffer stock under Government directions did not amount to taxable storage or warehousing service because the mills continued to own the sugar and were not acting as warehouse keepers for a recipient. Reimbursement of storage, insurance and interest costs through subsidy was treated as repayment of holding expenses, not consideration for a taxable service. Extending the storage period under the Government order did not change the character of statutory compliance into a commercial warehousing arrangement, so service tax was not payable on the subsidy. en-us Fri, 20 Jun 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30098 Compulsory retention of free sale sugar as buffer stock under Government directions did not amount to taxable storage or warehousing service because the mills continued to own the sugar and were not acting as warehouse keepers for a recipient. Reimbursement of storage, insurance and interest costs through subsidy was treated as repayment of holding expenses, not consideration for a taxable service. Extending the storage period under the Government order did not change the character of statutory compliance into a commercial warehousing arrangement, so service tax was not payable on the subsidy. Case-Laws Service Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30098