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2018 (2) TMI 154

Renting immovable of property service - case of the department is that the activity of letting out warehouses to FCI would attract service tax under section 65 (105 (zzzz) of the Finance Act, 1994 as renting of immovable property for business or commerce - Held that: - 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 agricultu .....

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ia for storage of food grains. The case of the department is that the activity of letting out warehouses to FCI would attract service tax under section 65 (105 (zzzz) of the Finance Act, 1994 as renting of immovable property for business or commerce. On these allegations, the show cause notices were issued to the appellants to demand service tax under the category of renting immovable of property service. The show cause notices were contested by the appellant on the ground that the activity unde .....

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is appropriately come under storage and warehousing of agricultural produce and storage of agricultural produce has been exempted from the service tax as per section 65 (105 (zza) of the Finance Act, 1994, therefore, are not liable to pay service tax. 4. On the other hand, learned AR supported the impugned order and submits that the appellant did not produce documents in support of their claim before the adjudicating authority. On the basis of whatever documents were produced by the appellant it .....

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wever no insurance would be obtained/arranged in the case of loss due to the natural calamities, natural disasters and civil commotion and earthquake etc. The instance cover against these risks would, however, be arranged by PSWC on the request of the FCI well in advance in accordance with the provisions of Punjab Warehouse Act, 1957 and Rules 1958 and payment of such charges shall be borne by the FC. 7. Further, we find that the letter issued by the District Manager of Punjab State Warehousing .....

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