2014 (6) TMI 348

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....Advs. For the Respondent : Mr. Rakesh Goyal, Additional Commissioner (AR)) JUDGEMENT Per: P K Jain 1. Brief facts of the case are that the appellants are having certain Petroleum Products Outlets which are owned by them but the same are leased out to their dealers for sale of their petroleum products. In these outlets they have facilities to store the petroleum products, namely petrol, diesel ....

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....not be said that the appellants are providing any storage or warehousing service. At the most it can be said that they are providing services relating to renting of tangible goods. The learned counsel also stated that from 2008 onwards they are paying service tax under the category of supply of tangible goods service. 3. The learned A.R. reiterated various points mentioned in the impugned order. ....