2014 (5) TMI 951

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....perintendent (AR) JUDGEMENT Per P.K. Das; 1. Applicant filed this application for waiver of predeposit of tax of Rs.1,83,860/- along with interest and penalty for the period April 04 to March 10. The Ld. counsel on behalf of the applicant submits that they are supplier of Liquid Petroleum Gas (LPG) and also supplied and installed storage tanks called as 'bullets' in the premises of the bu....

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....0679-40680/2013 dt. 12.3.2013 waived predeposit of penalty and interest. He submits that the facts of the other case is different from the present case. He also submits that on a plain reading of the definition of 'storage and warehousing services' would show that the services rendered by them would fall within the tax net. He further submits that payment of VAT would not help them in view of the ....

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..... We have considered the submissions of both sides and perused the records. The appellants, on an optional basis, are providing the storage tanks at the premises of the customers. We do not find any evidence of the appellants overseeing the receipt and issue from the said storage tanks. Under these circumstances, these activities may not fall under the category of 'warehousing and Storage Services....