TMI Blog2018 (2) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... e and Warehousing which has been exempted from service tax as per section 65 (105) zza) of the FA, 1994 - the appellant is not required to pay service tax on their activity - appeal allowed - decided in favor of appellant. - ST/57108, 57341 & 58260/2013 - Final Order No.60065-60067/2018 - Dated:- 30-1-2018 - Mr. Ashok Jindal, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) For the Appellant : Shri Joy Kumar, Advocate For the Respondent : Shri Atul Handa, AR ORDER Per : Ashok Jindal The appellants are in appeal against the impugned order wherein the demand of service tax along with interest has been confirmed against the appellant under the category of renting immovable of property service. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xed for payment of storage charges, the appellant is required to provide various services like, sheds, light, electricity, etc. Therefore, the activity undertaken by the appellant 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 could not ascertain whether the appellant has provided storage and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iation, we reproduce the copy of the certificate provided by the appellant:- 8. Further, we have seen that FCI has fixed the rates payable to the appellant for providing various services. For better appreciation, the rates are produced below: 9. On going through the documents produced before us, which are extracted hereinabove, 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 agricul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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