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TMI Blog2018 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... ent for the Respondent(s): Shri G.M. Sharma (AR) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of service tax along with interest has been confirmed against the appellant under the category of renting immovable of property service. 2. The facts of the case are that the appellant is an undertaking of the Government of Punjab and owner of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is appropriately qualify under the category of renting immovable of property service. Accordingly, the impugned orders have been passed to demand service tax along with interest and imposition of various penalties upon the appellants. Against the said orders, the appellants are before us. 3. The Ld. Counsel for the appellant submits that in their own case for the earlier period for vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orthy and ready for acceptance of the stocks of FCI at all the time during the currency of agreement. C) The PSWC agree to get the stocks of FCI insured against the risk of flood, fire, theft and burglary during the currency of the contract, however no insurance would be obtained/arranged in the case of loss due to the natural calamities, natural disasters and civil commotion and earthquake etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iately fall under the category of Storage and Warehousing Services. Further, as these services are not agricultural produce, which is not in dispute, therefore, the appellant is not liable to pay service tax on Storage and Warehousing which has been exempted from service tax as per section 65 (105) zza) of the Finance Act, 1994. 10 In view of the above, the appellant is not required to pay servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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