2014 (6) TMI 348

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..... tural produce or any service provided by a cold storage" - all the operations of the outlets are under the control of the dealers and not of the appellant. It is not as if the dealers bring their goods to the appellant for storing or warehousing and thereafter clear the goods so stored. Appellant only owns and leases facilities to the dealers for their use. Keeping in view the nature of transactio .....

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..... r for selling the same. Appellants charged monthly license fee from the dealer for utilizing the said facilities. Revenue issued a Show Cause Notice on the ground that the facility includes storage and warehousing and therefore the appellants are liable to pay service tax under the taxable service of storage and warehousing. 2. The main contention of the learned advocate for the appellant is th .....

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..... pments are in the name of the appellant. Even the licenses are in the name of the appellant and if any of the equipment requires any repair the same are carried out by the appellant and under these circumstances it is to be held that appellants are providing the storage and warehousing services. 5. We have considered the submissions. Section 65(102) of the Finance Act, 1994 defines Storage and .....

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