LPG stored in ‘bullet’ Storage Facility not Storage and Warehousing Services u/s 65(102) of Finance Act: CESTAT

LPG -bullet-Storage- Facility - Storage - Warehousing- Services u- Finance- Act-CESTAT-TAXSCAN

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Liquified Petroleum Gas (LPG) stored in ‘bullet’ storage facility not Storage and Warehousing Services under Section 65(102) of the Finance Act, 1994. The appellant, M/s. Total Energies Marketing India Pvt. Ltd, who is registered with the Service Tax Department are…

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