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2017 (2) TMI 1393 - AT - Service TaxBusiness Support Services - cold storage services for chilling plant to M/s. Udaipur Dugdh Utpadak Sehkari Sangh Limited, Udaipur for chilling of milk - agricultural produce or not? - exempt from tax or not - Held that:- The milk comes under the category of “agricultural produce”. The appellant is not processing/treating/trading the milk. It is just chilling the milk which was later supplied to the consumer. It is evident that the storage of agricultural produce is exempted from the service tax - In the instant case, the appellant is providing chilling of milk and certainly, not processing/trading of milk and do not come under the head storage and warehousing services. Appeal allowed - decided in favor of appellant.
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