2010 (1) TMI 603 - AT - Service Tax

Appeal - taxability of service - appeals have to be decided by Division Bench, as Single Bench has no jurisdiction to decide such appeals - Registry to list these appeals before the appropriate Division Bench

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case regarding the taxability of maintaining buffer stock by sugar mills as a taxable service under "storage and warehousing services." The issue involved whether sugar mills are liable to pay service tax on the subsidy received for holding the buffer stock of sugar. The case was referred to a Division Bench for decision as a Single Bench lacked jurisdiction to decide such appeals.