https://www.taxtmi.com/caselaws?id=308428 The Tribunal ruled in favor of the appellants, stating they are not liable to pay service tax on storage charges as recipients of storage services, not service providers. Penalties imposed were deemed unjustified, particularly considering the appellant's status as a State Government Corporation. The appeal was allowed with relief granted to the appellants. en-us Fri, 24 Aug 2007 00:00:00 +0530 Mon, 26 Jun 2023 15:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308428 The Tribunal ruled in favor of the appellants, stating they are not liable to pay service tax on storage charges as recipients of storage services, not service providers. Penalties imposed were deemed unjustified, particularly considering the appellant's status as a State Government Corporation. The appeal was allowed with relief granted to the appellants. Case-Laws Service Tax Fri, 24 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308428