LPG Stored in ‘Bullet’ Facility at customers premises Not falls under Storage and Warehousing Services

Total Energies Marketing India Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In a significant legal development, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has ruled on the case involving Total Energies Marketing India Pvt. Ltd. and the Commissioner of GST & Central Excise. The case revolves around the question of whether storing Liquefied Petroleum Gas (LPG) in a ‘bullet’ storage facility amounts to providing ‘Storage and Warehousing Services’ under Section 65(102) of the Finance Act, 1994. Background ...