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Service Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Storage and warehousing services - Storage of crude oil is only ...


Service Tax Stay Granted on Incidental Crude Oil Storage Due to Transportation Constraints and Weather Conditions.

August 23, 2013

Case Laws     Service Tax     AT

Storage and warehousing services - Storage of crude oil is only incidental to the main activity of transportation and the vessels are hired only when pumping of crude cannot be made through pipelines laid under the sea bed or in specific weather conditions. - stay granted - AT

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