2014 (1) TMI 94

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....ng Common issue is involved, therefore the applications are taken up together. In appeals ST/86731, 86732 and 85503/13, the demand is confirmed on the ground that the applicants are receiving storage and warehousing service from the foreign service provider hence the applicants are liable to pay service tax on the reverse charge mechanism. 2. In respect of appeal No. ST/87630/13, the demand ....

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....ce provider hence the demand is not sustainable. 4. In respect of the demand as provider of service of storage and warehousing, the contention is that the gases which are kept by the applicants are cleared on payment of appropriate duty including the storage charges of Rs.35,000/- per month. The gas is cleared in the tanks and the tanks were stored at the premises of the applicants and the appl....

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....e to pay service tax on reverse charge mechanism. In respect of the rental charges received by the applicants in spite of the tanks in which the gas is being supplied to the customer, the contention is that the same is not liable for excise duty and the applicants are liable to pay service tax. The Revenue relied upon the terms and conditions of the agreement entered into between the applicants an....