2011 (4) TMI 1099

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.... Advocate, for the Respondent. [Judgment per : N. Kumar. J.]. - The revenue has preferred this appeal challenging the order passed by the Tribunal [2007 (8) S.T.R. 481 (Tribunal)] holding that the assessee is not liable to pay Service tax on the demurrage tax collected by it. 2. The assessee-M/s. Karnataka State Beverages Corporation Limited are engaged in purchase and sale of liquor....

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....ee preferred an appeal against the said order to the Tribunal. The Tribunal held that the assessee-Corporation has been established for the distribution of liquor within the State of Karnataka by purchase and sale of liquor from various manufacturers and distilleries. Since the liquor is purchased by them, the same has to be stored also. Therefore, the assessee incurs various expenditure towards t....

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....it cannot be said that they are providing the services of storage and warehousing so that they would be liable to payment of service tax under that category in terms of the Finance Act, 1994. The fact that they record the charges collected as "storage charges" would alone be not a proper reason for treating them as storage charges in view of the decisions of the Apex Court holding that the substan....

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.... exception carved out in Section 35G, an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for purposes of assessment, and the High Court has no jurisdiction to adjudicate the said issue, as held by this Court in the case of Commissioner of Central Excise v. M/s. Mangalore Refineries and Petro Chemicals....