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2018 (2) TMI 154

94 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 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 - 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 - 30-1-2018 - Mr. Ashok Jindal, Member ( Judicial ) .....

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pon the appellants. Against the said orders, the appellants are before us. 3. Ld.Counsel appearing for the appellant submits that the appellant is engaged in the activity of providing of storage of agricultural produce to FCI. Apart from storage, the appellant is insuring the goods stored in the godown. The appellant is also keeping record thereof and as per rate fixed 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, 19 .....

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owever, 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 Corporation to the FCI. For better appreciation, 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 .....

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