https://www.taxtmi.com/caselaws?id=34535 The Tribunal held that godown rent received by a Clearing & Forwarding Agent is taxable under the category of Storage and Warehousing as per the definition provided. The review order bringing both pre and post specific date godown rent under the tax ambit was deemed valid, considering godown rent as an incidental income while providing services. The separate show cause notice issued for taxing godown rent after a specific date was acknowledged, emphasizing the need to consider the appellant's reply in the proceedings. Further assessment was directed to determine if adjudication had been made in line with the show cause notice. en-us Tue, 30 Jun 2009 00:00:00 +0530 Thu, 10 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34535 The Tribunal held that godown rent received by a Clearing & Forwarding Agent is taxable under the category of Storage and Warehousing as per the definition provided. The review order bringing both pre and post specific date godown rent under the tax ambit was deemed valid, considering godown rent as an incidental income while providing services. The separate show cause notice issued for taxing godown rent after a specific date was acknowledged, emphasizing the need to consider the appellant's reply in the proceedings. Further assessment was directed to determine if adjudication had been made in line with the show cause notice. Case-Laws Service Tax Tue, 30 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34535