No service tax on auction proceeds from undelivered goods; storage providers not liable for importers' defaults.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Storage and warehousing services - nature of amount collected from auction of goods where importer failed to take the delivery - no service tax liability arises on such amount which remains balance with the assessee. - AT....