2009 (10) TMI 474

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..... der the Ware housing Service is not sustainable. Held that- the applicant is only renting the godowns, prima facie, Thus, the applicant had a strong case. Therefore, pre-deposit of the amount of Service tax, interest and penalty is waived and recovery of the same is stayed during pendency of the appeal. The Stay Petition is allowed. - Stay/240/2009 in Appeal No. ST/83/2009 - S-482/KOL/2009, - Da .....

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..... ect from 1-6-07. The present demand is prior to that date. Hence, the demand under the Ware housing Service is not sustainable. 4. Contention of the Revenue is that the applicant is renting the godowns for goods which are not agricultural produce. Therefore, exemption granted to the warehousing of agricultural produce is not available to the applicant. 5. Taking into consideration the facts an .....

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