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2018 (10) TMI 972 - AT - Service TaxRenting of immovable property service - undertaking of the Government of Punjab and owner of warehouses which have been rented by them to the Food Corporation of India of storage for food grains - Held that:- The issue is decided in appellant own case PUNJAB STATE WAREHOUSING CORPORATION VERSUS CCE, CHANDIGARH [2018 (2) TMI 154 - CESTAT CHANDIGARH], where it was held that 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 FA, 1994 - demand set aside - appeal allowed - decided in favor of appellant.
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