Tribunal Rules Service Tax Applies to Storage Fees for Unclaimed Goods Despite Auction Surplus Argument.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The case involves a dispute over service tax liability on the amount retained by the appellant from the sale proceeds of unclaimed imported goods. The appellant, an operator of a container freight station and custodian of goods, paid service tax under protest for the period February 2004 to 17.07.2008. The appellant argued that no service was provided for the auction surplus of abandoned cargo. The tribunal considered the precedent decision in the appellant's own case, which favored the appellant on the same issue for an earlier period. However, changes in the law post-2011 and the distinction between charges for storage and warehousing services and auction proceeds of abandoned goods were noted. The appellant's reliance on a previous tribu.........