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TMI Blog2015 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... Vinay Jain, CA For the Respondent : Dr B S Meena, Addl. Commr. (AR) JUDGEMENT Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein service tax demand has been confirmed against them for the period 16.8.2002 till March 2012 under the category of Storage and Warehousing Services. 2. The brief facts of the case are that the appellant is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned proceedings were initiated against the appellant and impugned demands have been confirmed by way of the impugned orders. The appellant is in challenge before us against the said orders. 3. The Ld. Chartered Accountant appearing on behalf of the appellant submits that the appellant is merely renting storage tank and they are not storage and warehousing keeper. The control of the storage tan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned orders and to be set aside. He also took the support of the decision of this Tribunal in the case ofIndian Oil Corporation Ltd. Vs. Commissioner of Central Excise, Goa - 2014-TIOL-729-CESTAT-MUM. 4. On the other hand, Ld. A.R. opposed the contention of the Ld. Chartered Accountant and submits that in this case the storage tank is well within the control of the appellant, as they are res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the tank the whole responsibility of the goods is with the buyer only. In these circumstances, as the appellant is not having any control over the goods and they are not responsible for the security of the goods, the appellant is not covered under the category of Storage and Warehousing Services as defined under Section 65(102) of the Finance Act, 1994. 7. With these observations, we set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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