Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 1376 - AT - Service TaxClassification of services - Renting of immovable property service or storage and warehousing services - letting out godowns for storage purpose - demand along with interest and penalty- HELD THAT:- Reliance placed in the appellant own case PUNJAB STATE WAREHOUSING CORPORATION VERSUS CCE, CHANDIGARH [2018 (2) TMI 154 - CESTAT CHANDIGARH] where it was held that the appellants are engaged in the activity of providing of space for storage and warehousing as well as keeping the records thereof and providing insurance & security service. As the appellant is providing various other services apart from the space for storage, therefore, the services appropriately fall under the category of Storage and Warehousing Services. Further, as these services are for agricultural produce, which is not in dispute, therefore, the appellant is not liable to pay service tax on Storage and Warehousing which has been exempted from service tax as per section 65 (105) zza) of the Finance Act, 1994. Thus, the appellant is not liable to pay service tax under the category of ‘Renting of Immovable Property Service’ or under the category of ‘Storage and Warehousing Service’. As the same are exempted as per Clause (d) of Section 66D (Negative list of services) of the Finance Act, 1994 relevant for the period w.e.f. 01.07.2012 wherein the services relating to agriculture or agricultural produce by way of renting of leasing of vacant land with incidental its use is exempted from payment of service tax, therefore, the appellant are not liable to pay service tax. Appeal allowed - decided in favor of appellant.
|