Storage of Food Grains & GTA Liability Excluded from Service Tax: CESTAT Kolkata

Bihar State Warehousing Corporation Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The CESTAT Kolkata considered whether service tax demands under the categories of “storage and warehousing service” and “Goods Transport Agency (GTA) service” were sustainable against the appellant for the period April 2003 to March 2008. A Show Cause Notice dated 17.03.2009, along with a corrigendum dated 22.07.2009, demanded service tax of ₹6,60,85,211/-. The adjudicating authority confirmed the demand with interest of ₹2,06,712/- and imposed penalties under Sections 77 and 78...