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TMI Blog2025 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... g services? - providing storage and warehousing services to the Food Corporation of India (FCI) mainly for storage of agriculture produce - HELD THAT:- The appellant is not liable to pay service tax under the category of renting of immovable property service . Here it is pertinent to reproduce the relevant findings of the Tribunal in the appellant s own case PUNJAB STATE WAREHOUSING CORPORATION VERSUS CCE, CHANDIGARH [ 2018 (2) TMI 154 - CESTAT CHANDIGARH] where it was held that ' the appellants are engaged in the activity of providing of space for storage and warehousing as well as keeping the records thereof and providing insurance security service. As the appellant is providing various other services apart from the space for storage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Undertaking of Punjab set up for storage of food grains under the aegis of Warehousing Corporation Act, 1962 to acquire and built warehouses at suitable places for storage of agricultural produce, seeds, manures, fertilizers, agricultural implements and notified commodities by individual co-operative societies and other institutions. The appellant is providing storage and warehousing services to the Food Corporation of India (in short FCI ) mainly for storage of agriculture produce. On the basis of audit of the records of FCI, the department formed an opinion that the appellant had provided service under the category of renting of immovable property service on which service tax was levied w.e.f. 01.06.2007 instead of storage and warehousing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal passed in appellant s own cases in favour of the appellant: Punjab State Warehousing Corporation vs. CCE, Chandigarh-II Final Order No. 60065-60067/2018 dated 30.01.2018 Punjab State Warehousing Corporation vs. CCE, Chandigarh-II Final Order No. 63155-63156/2018 dated 07.09.2018 Punjab State Warehousing Corporation vs. CCE, Chandigarh-II Final Order No. 61103/2019 dated 06.09.2019 4.3 The learned Counsel prays that as the issue involved in these present appeals is identical, therefore, the earlier orders of the Tribunal (cited supra) should be followed and in view of those orders, the present appeals should also be allowed and impugned orders should be set aside. 5. On the other hand, the learned Authorized Representative for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. The instance cover against these risks would, however, be arranged by PSWC on the request of the FCI well in advance in accordance with the provisions of Punjab Warehouse Act, 1957 and Rules 1958 and payment of such charges shall be borne by the FC. 7. Further, we find that the letter issued by the District Manager of Punjab State Warehousing Corporation to the FCI. For better appreciation, we reproduce the copy of the certificate provided by the appellant : - 8. Further, we have seen that FCI has fixed the rates payable to the appellant for providing various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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