2013 (11) TMI 912

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....P.K. Das The applicant has filed this application for waiver of pre-deposit of tax of Rs.4,67,62,808/- along with interest and penalties. 2. Heard both sides and perused the records. 3. In this case tax was demanded under the category Storage and Warehousing Activity. The applicant had used a Floating Production Unit (FPU) belonging to M/s. Prosafe Production Services Pvt. Ltd., Singapore....

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....ses but does not include any service provided for storage of agricultural produce or any service provided by a cold storage; 6. On examination of the adjudication order, nowhere it is possible to see that PROSAFE was carrying out economic activity of storage and warehouse keeper. Learned Adjudicating authority in para 31.4 of his order recorded that in terms of the agreement, PROSAFE was respon....