2020 (2) TMI 452

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....ates for the Appellant Mr. S. S. Chattopadhyay, Authorized Representative for the Respondent ORDER PER P. V. SUBBA RAO : The appellant is a Service Provider providing storage and warehousing services. They have been paying Service Tax and filing ST-3 returns as required. A Show Cause Notice dated 11/10/2007 was issued to the appellant demanding differential Service Tax amounting to Rs.....

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....sing services are concerned, he would submit that the above demand is on account of storage and warehousing of agriculture produce which is outside the ambit of the levy of Service Tax under Section 65 (87) of the Finance Act, 1994. As far as the Renting of Godown Space is concerned, he would submit that the demand is not sustainable because renting become a taxable service under Section 65(90a) o....

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....sal of the contract entered into between the appellant and M/s. Mother Diary, Calcutta (one of the service receivers) would show that the pith and substance of the agreement is one of warehousing service although the title is only for renting of immovable property. He takes us through various clauses of the agreement to demonstrate that the appellant was loading, unloading the goods, stacking the ....

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....that near Renting Godown Space was not taxable during the period or that storage for warehousing agricultural produce was not taxable. 6. Both sides agree that these facts need to be determined and for this purpose, the matter could be remanded to the Original Authority for examination of the documents. 7. In view of the above, without passing any remarks on the merits of the case, we remand....