The arrangement between parties for sharing common storage facilities not chargeable to Service tax

Last updated: 22 December 2016

Court :
Supreme Court of India

Brief :
Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing 'Storage and Warehousing Services' falling under Section 65(105)(zza) of the Finance Act, 1994 (“the Finance Act”) and chargeable to Service tax when the benefits are utilized and expenditures are also incurred by both the parties under an agreement in this regard?

Citation :
M/s Gujarat State Fertilizers and Chemicals Ltd & Anr Vs Commissioner of Central Excise

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Bimal Jain
Published in Service Tax
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