2026-VIL-35-CESTAT-BLR-ST
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SERVICE TAX CESTAT Cases

Service Tax – Classification of service - Storage and warehousing service or Pure agent - Appellant entered into an agreement with Apollo Tyres for renting their premises and also for providing services of loading and unloading of the materials received in the godown - Department alleged that the services provided by the appellant are in the nature of 'Storage and Warehousing Service' - Whether the services provided by the appellant, including loading and unloading, fall under the category of 'Storage and Warehousing Service' – HELD - The activities undertaken by the appellant, such as providing the godown/premises for storage and warehousing and undertaking the activity of loading and unloading, stacking, etc., squarely fall under the category of 'Storage and Warehousing Service'. The Board Circular No.1/11/2002-TRU dated 01.08.2002, clarified that mere renting of space cannot be said to be in the nature of service provided for storage or warehousing of goods, and the essential test is whether the storage keeper provides for security of goods, stacking, loading/unloading of goods in the storage area. Since the appellant was providing these services, it cannot be treated as mere renting of space, and the service can be categorized under "storage and warehousing service" - The appellant's contention that they were acting as a 'pure agent' for the loading and unloading charges, is unacceptable - the impugned order is upheld and the appeal is rejected
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