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Tuesday 21 August 2012

Agent maintaining Storage and Offloading efficient operation to receive, storage and deliver goods correctly, is a part of operating team for process of production carried out by other person and, thus, cannot be regarded as providing storage and warehousing services to such other person


[2012] 24 taxmann.com 144 (Chennai - CESTAT)
Aban Loyd Chiles Offshore Ltd.
v.
Commissioner of Service Tax, Chennai*

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