2018 (11) TMI 619

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....ndent ORDER 1. Brief facts of the case are that the appellant is engaged in the business of container depot operations and offering services to its clients for storage, handling and repair of marine containers, belonging to shipping lines. The appellant is duly registered with the service tax department for providing taxable services under the category of storage and warehousing service, man....

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....r (Appeals) vide impugned order dated 29/01/2018 has upheld confirmation of the adjudged demands. Feeling aggrieved with the impugned order, the appellant has filed these appeals before the Tribunal. 2. Ld. Advocate appearing for the appellant submits that the appellant is providing services of storage and handling of empty marine containers for the last two decades and the hard-surfaced contai....

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....st time during the disputed period to transact its business. Since the appellant had undertaken the construction activities much before and only awarded the job for the purpose of repair, maintenance and renovation of such hard-surfaced container yard, it cannot be said that the disputed services were used for the construction activities. In contest with the work executed for such assigned task, I....