2014 (1) TMI 143

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..... from the said storage tanks. Under these circumstances, these activities may not fall under the category of ‘Warehousing and Storage Services’ and therefore, the appellants have made out a strong case for waiver of balance of dues as per the impugned order - Stay granted. - ST/516-517/2012 - Stay Order Nos. 1504-1505/2012 - Dated:- 30-8-2012 - Shri P.G. Chacko and M. Veeraiyan, JJ. Shri G. .....

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..... 29,16,530/- stands confirmed along with interest and penalties imposed. 3. Learned advocate for the appellants submits that the appellants are not in control or incharge of the storage tanks; that they do not oversee the receipt and issue of the LPG which are under the control of the customers themselves. Mere installation and undertaking maintenance of the storage tanks cannot be treated as re .....

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..... torage tanks. Under these circumstances, these activities may not fall under the category of Warehousing and Storage Services and therefore, the appellants have made out a strong case for waiver of balance of dues as per the impugned order. 6. Accordingly, we waive pre-deposit of the balance of dues as per the impugned order and stay recovery thereof till the disposal of the appeal. (Pronoun .....

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