from M/s Punjab State Warehouse Corporation (hereinafter
referred to as 'PSWC'). On enquiry from PSWC, it was revealed that they
had further ... their respective share in the
property and the contract entered with PSWC is on behalf of all the
co-owner and the PSWC is paying
Commissioner (Appeals) has wrongly appreciated the
facts that the agreement with PSWC is in the name of Ram
Singh only whereas the agreement entered with ... PSWC by each
co-owner and all the co-owners have let out their respective
shares only; each co-owner is receiving rent separately
terms of agreement is reproduced below:
"2. a) The PSWC agree to offer owned/hired/
godown capacity on rental basis to FCI on demand ... with mutual consent.
6 ST/50554/2015 and 10 more
b) The PSWC agree to keep the godowns storage
worthy and ready for acceptance
terms of agreement is reproduced below:
"2. a) The PSWC agree to offer owned/hired/godown
capacity on rental basis to FCI on demand ... further
extendable on year to year basis with mutual consent.
b) The PSWC agree to keep the godowns storage worthy
and ready for acceptance
terms of agreement is reproduced below:
2. a) The PSWC agree to offer owned/hired/ godown capacity on rental basis to FCI on demand ... further extendable on year to year basis with mutual consent.
b) The PSWC agree to keep the godowns storage worthy and ready for acceptance
Patiala Castings Pvt Ltd.
filled Bills of Entry at CFS (PSWC) Ludhiana for clearance
of containers of heavy melting scrap. However, on
physical examination
with Punjab State
Warehousing Corporation effective from 01.05.2009; as per the
Agreement, PSWC was paying rent to all the eleven co-owners in the
proportion
with Punjab State
Warehousing Corporation effective from 01.05.2009; as per the
Agreement, PSWC was paying rent to all the eleven co-owners in the
proportion
Customs, Ludhiana]
Commissioner of Central Excise and ......Appellant
Service Tax, Ludhiana
PSWC Dhandari Kalan, Ludhiana
VERSUS
M/s H L G Trading ......Respondent
