2008 (7) TMI 187

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..... r the Appellant.  Pramod Kumar for the Respondent. ORDER [Order per M.V. Ravindran, Member (J). - This application is filed for waiver of amount of service tax and penalties imposed on the applicant. 2. Considered the submissions made by both sides and perused the records. 3. The demand of service tax is confirmed on the ground that the applicant is liable to pay service tax under the ca .....

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..... d would submit that the entire premises is owned by the applicant and they were storing petroleum products. He further submits that the findings of ld. Commissioner (Appeals), clearly indicate that they are collecting licence fee towards storage and warehousing. 6. On perusal of the agreement produced before us and going through the records, we find that the amount collected by the applicant seem .....

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