2012 (12) TMI 38

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..... ellant - Storage charges paid by the appellant are not covered under the category of ‘Storage and Warehousing Services'- remand the matter back to the Commissioner (A) to pass an order on merits without insisting for any pre-deposit. - ST/214/2012 - S/931/2012/CSTB/C-I - Dated:- 4-6-2012 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Mr. Bharat Raichandani, Adv. For Responden .....

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..... er storing the gases in their own. The only dispute is that for supply of liquid helium gases stored in these tanks, which are being re-exported, the appellant are paying some charges to their foreign supplier. Revenue is of the view that the appellant are liable to pay service tax on the rent of these storage tanks, which have been re-exported, under the category of Storage and Warehousing Servi .....

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..... In that view of the matter, we are of the opinion that the storage charges paid by the appellant are not covered under the category of Storage and Warehousing Services'. Therefore, we are of the opinion that no pre-deposit is warranted at this stage. 5. As the impugned order is passed without considering the merits of the case, therefore, we remand the matter back to the Commissioner (Appeals) .....

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