https://www.taxtmi.com/caselaws?id=752941 CESTAT Mumbai dismissed the appeal of a container freight station operator regarding service tax liability on amounts retained from unclaimed imported goods auction proceeds. The appellant had paid service tax under protest from February 2004 to July 2008 but later changed its stance, claiming no service tax was due on storage and warehousing services. The Tribunal held that despite a previous favorable decision, changes in law post-2011 including negative list introduction and Customs Act amendments required service tax payment on storage and warehousing services. The appellant remained liable for service tax on these services as they constituted taxable consideration for services rendered. en-us Fri, 17 May 2024 00:00:00 +0530 Tue, 21 May 2024 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752941 CESTAT Mumbai dismissed the appeal of a container freight station operator regarding service tax liability on amounts retained from unclaimed imported goods auction proceeds. The appellant had paid service tax under protest from February 2004 to July 2008 but later changed its stance, claiming no service tax was due on storage and warehousing services. The Tribunal held that despite a previous favorable decision, changes in law post-2011 including negative list introduction and Customs Act amendments required service tax payment on storage and warehousing services. The appellant remained liable for service tax on these services as they constituted taxable consideration for services rendered. Case-Laws Service Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752941