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TMI Blog2015 (5) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... 94/2015 X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties under various Sections, including Section 78 of the Finance Act 1994 Commissioner (Appeals) upheld the Adjudication Order. 4. The Learned Advocate on behalf of the appellant submits that there is no storage or warehousing facility at their premises. It is a continuous process for supply of gas to the other companies. It is contended that M/s Reliance Industries Ltd supplied the gas to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for the Revenue. We find from the letter dtd 7.11.2011 of the Manager of the appellant company addressed to the Deputy Commissioner, Service Tax, that on account of situational problem and commercial experience the appellant company are sharing the common expenses incurred for usage of storage tank to store HCN received 'from M/s RIL and. other expenses. "Storage and Warehousing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no storage of HCN at their premises. It is further contended that the appellant have not taken any charge for rendering the service, which is merely sharing of expenses. We have not impressed with the submission of the Ld Advocate on the ground that it is evident from the appellant's own letter that the appellants were storing HCN which were supplied to GACL. It is who noticed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n our considered view, the demand of tax for the extended period of limitation cannot be sustained. Similarly, imposition of penalty under Section 78 is not warranted. 9. In view of the above discussions, we modify the impugned order in so far as the demand of service tax for the extended period and imposition of penalty under Section 78 are. set aside. The appeals filed by the appellant is dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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