2008 (9) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the given facts and circumstances of the case the appellants are not rendering the service of storage and warehouse – demand under the category of storage and warehouse service is not justified – stay granted - 515-519/2008 - ST/368-372/2008-(PB), - Dated:- 5-9-2008 - Justice S. N. Jha, President and M. Veeraiyan, Member (Technical) Shri Vikrant Kakaria, Advocate, for the Appellant. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... warehousing to the Central Government. Commissioner (Appeals) upheld the order of the original authority in so far as the leviability of service tax on the components relating to storage insurance and allowed the appeal in respect of interest. 3. Learned Advocate submits that they are holding the stock as per the statutory requirement at the instance of the Central Government; they are not r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that they are not required to pay service tax. In view of the above, we waive the pre-deposit of dues as per the impugned order and stay recovery thereof till the disposal of the appeal. 6. At this stage, learned Advocate submits that the Department has also filed appeals (the Appeal Nos. 485 to 487) before the Tribunal in so far as the decision of the Commissioner (Appeals) relating .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X