https://www.taxtmi.com/caselaws?id=464612 CESTAT-Ahmedabad (AT) upheld a departmental demand, holding that provision of ISO tanks by a foreign supplier for storage/transport of the appellant's aluminium chloride constituted a Business Auxiliary Service under s.65(19)(iv) and was taxable. The bench found Rule 3 (reverse charge) of the POPS Rules, 2012 applicable, not Rule 4, and rejected the appellant's attempt to classify the service otherwise. Extended-period recovery, interest and penalty under s.78 were sustained, and the appeal was dismissed. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 06 Nov 2025 19:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464612 CESTAT-Ahmedabad (AT) upheld a departmental demand, holding that provision of ISO tanks by a foreign supplier for storage/transport of the appellant's aluminium chloride constituted a Business Auxiliary Service under s.65(19)(iv) and was taxable. The bench found Rule 3 (reverse charge) of the POPS Rules, 2012 applicable, not Rule 4, and rejected the appellant's attempt to classify the service otherwise. Extended-period recovery, interest and penalty under s.78 were sustained, and the appeal was dismissed. Case-Laws Service Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464612