2013 (7) TMI 589

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..... ices rendered thus not liable to service tax - The same has been settled in Commissioner of Central Excise, Chandigarh vs. Nahar Industrial Enterprises Ltd. (2010 (1) TMI 400 - PUNJAB & HARYANA HIGH COURT) - the sugar factories are storing the sugar for themselves thus there cannot be any service to self – also, subsidies are negative taxation and there cannot be a positive tax on the same under .....

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..... . 3. The learned Superintendent (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. In the appeal memorandum it has been submitted that the subsidy has been granted to the respondents by the Government for the expenses incurred towards storage of the goods and, therefore, it is a consideration for the services rendered. 4. None appeared on behalf of the respon .....

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