2018 (1) TMI 212

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....vocate with Shri Ramnath Prabhu, Advocate, 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 charg....

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....tion. 4. Revenue sought to tax all the three impugned 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 meanin....

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....se are at all taxable under the storage and warehousing category, 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 appella....