2019 (9) TMI 1376

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....esentative for the Respondent ORDER Per: Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of service tax has been confirmed under the category 'Renting of Immovable Property Service' for letting out their godowns for storage purpose. 2. The facts of the case are that the appellant is an undertaking of the Government of Punjab and owner of warehouses w....

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....ropriately qualify under the category of 'Renting of Immovable Property Service'. Accordingly, the impugned order has been passed to demand service tax along with interest and imposition of penalty upon the appellant. Against the said order, the appellant is before us. 3. The Ld. Counsel for the appellant submits that in their own case, for the earlier period, this Tribunal dropped the demand aga....

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...., further extendable on year to year basis with mutual consent. b) The PSWC agree to keep the godowns storage worthy and ready for acceptance of the stocks of FCI at all the time during the currency of agreement. c) The PSWC agree to get the stocks of FCI insured against the risk of flood, fire, theft and burglary during the currency of the contract, however no insurance would be obtained/arra....

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....us, which are extracted hereinabove, the appellants are engaged in the activity of providing of space for storage and warehousing as well as keeping the records thereof and providing insurance & security service. As the appellant is providing various other services apart from the space for storage, therefore, the services appropriately fall under the category of Storage and Warehousing Services. F....