9911796707
TMI Blog2011 (4) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... e in respect of the same services pertains to the period prior to 1.6.06. - It is seen that the Revenue has not raised any objection in the appellants registration under the category of business auxiliary services and accepted the service tax paid by them with effect from 1.6.2006 - Tribunal in the case of BCCI vs. CST Mumbai [2007 -TMI - 1518 - CESTAT, AHMEDABAD ] has held that when there is an i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present appeal relates to as to whether the activity of keeping the vehicles on behalf of some banks and finance agencies would amount to activity of storage and warehousing services so as to be liable to payment of service tax. The respondents are engaged in keeping the vehicles of some banks who have given loans to the vehicle owners for purchase of vehicles but the vehicle owner have fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand and imposing penalty. 3. However, on appeal the said order of the adjudicating authority was set aside by the Commissioner (Appeals) holding that the activities undertaken by the respondents amounted to rendering of open space for parking for cars by the Banks etc. and did not amount to storage and warehousing activity. He accordingly, set aside the impugned order. Hence the present appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic date, the same activity cannot be held to be falling under a different entry prior to the said date. As such, we are of the view that the Revenues appeal can be disposed of on this short ground itself. The Revenue having taxed the respondents in the category of business support services with effect from 1.6.06, their stand prior to the said date for same activity amount to storage and warehousi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
