TMI Blog2018 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... RPORATION 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity of letting out of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot required to pay service tax for their activity, therefore, the impugned orders are to be set aside. 4. Heard the parties. 5. Considering the fact that in appellant s own case for the earlier period this Trubunal observed as under: We have gone through the terms of agreement. The para 2 of the terms of agreement is reproduced below: 2. a) The PSWC agree to offer owned/hired/god ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with provisions of Punjab Warehouse Act, 1957 and Rules 1958 and payment of such charges shall be borne by the FC. 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 appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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