9911796707
TMI Blog2012 (6) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... ners - Held that:- Service Tax on storage and warehousing service was introduced in the year 2003. It is not in dispute that they were paying Service Tax on handling and storage of loaded containers. However, due to reasonable belief they could not pay Service Tax on empty containers and they did not have any mala fide intention to avoid/evade Service Tax which is supported by order of adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al itself can be disposed of at this stage. With the consent of both the sides I proceed to decide the appeal itself. The appellants are having Service Tax registration for providing storage and warehousing service. For the period 2004-2005 to 2006-2007 they were paying Service Tax under storage and warehousing service. They have also undertaken storage and warehousing service in relation to empty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to pay Service Tax on handling of empty containers they could not pay Service Tax on the handling/storage of empty containers and they did not have any intention to avoid or evade Service Tax and their reasonable belief is covered under reasonable cause under section 80 of Finance Act, 1994. The contention of the appellant is that the Service Tax on storage and warehousing was introduced in 2003 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and storage of loaded containers. However, due to reasonable belief they could not pay Service Tax on empty containers and they did not have any mala fide intention to avoid/evade Service Tax. Their contention is supported by the finding of ld. adjudicating authority s finding in para 2 which reads as under :- .However, no penalty should be imposed under Section 78 as I do not find that they ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
