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2024 (5) TMI 275 - CESTAT NEW DELHILevy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - Amount accrued to CONCOR under Section 150(2)(d) of the Customs Act, 1962 - consideration for the provision of storage and warehousing services or not - HELD THAT:- It is agreed with the findings recorded by the Adjudicating Authority in view of the decision of this Tribunal in COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, RAIGAD VERSUS M/S. BALMER LAWRIE AND CO LTD. [2015 (11) TMI 902 - CESTAT MUMBAI] where it is held 'the auction charges adjusted towards warehousing charges cannot be considered as receipt of any services and hence not liable to demand of service tax.' What emerges from the various decisions is that the issue whether the service tax can be demanded on the sale proceeds of the auction of the abandoned imported goods is no longer res integra and has been decided in favour of the assessee and it has been settled that in the whole transaction, no service recipient exists and, therefore, there is no question of providing any service to any person. There are no reasons to differ from the views consistently taken by the different Benches and, therefore, the present appeal by the Revenue has no merits and the same is accordingly dismissed - appeal dismissed.
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