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TMI Blog2013 (7) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... not be called as rendering of services - just because the storage period of free sale sugar had to be extended at the behest of Government of India - neither the sugar mills becomes `Storage and Warehouse keeper' nor the Government of India become their client - the storage of specific quantity of free sale sugar cannot be treated as providing `Storage and Warehousing' services to the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... buffer stock subsidy. The revenue was of the view that the appellants had rendered a service to Government of India for which they received a consideration and therefore, the subject transaction is liable to the service tax under the category of storage and warehousing services . Accordingly, notices were issued and demands were confirmed along with interest apart from imposing penalties. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) STR-166 (P H) wherein it was held as follows: 9. From the perusal of above quoted Sections, it is apparent that service tax can be levied only if service of `Storage and Warehousing' is provided. Nobody can provide service to himself. In the present case, it is undisputed that the Respondent-Assessee stored the goods owned by himself. After the expiry of storage period, the Respondent-Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of specific quantity of free sale sugar cannot be treated as providing `Storage and Warehousing' services to the Government of India. 10. In view of the above, the appeal is bereft of merits and deserves to be dismissed. The appeal is accordingly dismissed and questions of law are answered in favour of Respondent-Assessee and against the Appellant- Revenue. And accordingly he pleads for dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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