https://www.taxtmi.com/caselaws?id=432598 The appeal filed by M/s BA Research against the demand of service tax on storage charges was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal held that the storage charges collected by the appellant for storage beyond the initial 3-month period were separate and optional services distinct from technical testing and analysis. As per the master service agreement, storage after the testing period is at the client's request and not an integral part of the technical services provided. Therefore, the demand for service tax on storage charges was set aside in the judgment pronounced on 22.12.2022. en-us Thu, 22 Dec 2022 00:00:00 +0530 Mon, 09 Jan 2023 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432598 The appeal filed by M/s BA Research against the demand of service tax on storage charges was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The Tribunal held that the storage charges collected by the appellant for storage beyond the initial 3-month period were separate and optional services distinct from technical testing and analysis. As per the master service agreement, storage after the testing period is at the client's request and not an integral part of the technical services provided. Therefore, the demand for service tax on storage charges was set aside in the judgment pronounced on 22.12.2022. Case-Laws Service Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432598