2010 (7) TMI 421 - AT - Service Tax

Storage and warehousing service - assesses of the storage of buffer stock of sugar as per the Government s direction and releasing of the same as and when fresh stock to be kept as buffer stock arises and for which the Government pays some amount to the assessees not amounts to provision of storage and warehousing service by the assessee - Nawanshahr Co-operative Sugar Mills v. CCE (2008 -TMI - 30098 - CESTAT NEW DELHI)

Summary

The Appellate Tribunal CESTAT, Chennai ruled that storing buffer stock of sugar as directed by the Government and releasing it when needed does not constitute storage and warehousing service. The decision was based on a previous case and the appeal was rejected.