2018 (1) TMI 212

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vocate, for Appellant Shri M. Suresh, DC (AR), for Respondent ORDER Per: Dr. D.N. Panda In Appeal No.ST/85787/13, appellant says that it has disputed all the three items which are - Facilitation & Administration charges, Auction Gr-1 charges and Shortfall charges, which were sought to be taxed by the adjudicating authority, while receipt of such charges is beyond the scope of the coverage of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mpugned items under Section 65(zza) of the Finance Act, 1994 (the Act in short) read with Section 65(102) thereof. The taxing entry in respect of storage and warehousing appearing under Section 65(zza), which reads as under: - "(zza) to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods;" 5. The meaning of the "storage and warehousing", appearing in Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egory, that shall not also be permissible because those do not have the character of defined service in law in that regard. Accordingly, scope and ambit of the taxing entry under Section 65(zza) of the Act is to be thoroughly examined to ascertain taxability thereof. 8. In so far as Auction Gr-1 charges is concerned, plea of the appellant is that it is not taxable following the order of the Tribu....