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    <title>2008 (10) TMI 172 - CESTAT, NEW DELHI</title>
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    <description>Storage of sugar as buffer stock under Government instructions, with compensation received for that activity, was considered in the context of taxable storage and warehousing service under the Finance Act, 1994. The Tribunal treated the issue as covered by an earlier decision holding that such storage did not fall within warehousing service and was not liable to service tax. On that basis, the appellant was found to have a strong prima facie case for interim relief, leading to waiver of pre-deposit of duty and penalty and stay of recovery.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33757</link>
      <description>Storage of sugar as buffer stock under Government instructions, with compensation received for that activity, was considered in the context of taxable storage and warehousing service under the Finance Act, 1994. The Tribunal treated the issue as covered by an earlier decision holding that such storage did not fall within warehousing service and was not liable to service tax. On that basis, the appellant was found to have a strong prima facie case for interim relief, leading to waiver of pre-deposit of duty and penalty and stay of recovery.</description>
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