https://www.taxtmi.com/caselaws?id=788091 Amounts compulsorily levied by a statutory authority for regulated auction activity were held not to be consideration for taxable service, so the auction fee was outside service tax. Storage of unmanufactured tobacco was treated as storage of agricultural produce excluded from the storage and warehousing category, so no tax applied. Demurrage for delayed lifting was regarded as a penal charge rather than consideration for any service, so it was not taxable. Because the demands failed on merits and the dispute involved statutory interpretation without wilful suppression, the extended period of limitation was also held inapplicable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788091 Amounts compulsorily levied by a statutory authority for regulated auction activity were held not to be consideration for taxable service, so the auction fee was outside service tax. Storage of unmanufactured tobacco was treated as storage of agricultural produce excluded from the storage and warehousing category, so no tax applied. Demurrage for delayed lifting was regarded as a penal charge rather than consideration for any service, so it was not taxable. Because the demands failed on merits and the dispute involved statutory interpretation without wilful suppression, the extended period of limitation was also held inapplicable. Case-Laws Service Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788091