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Issues: Whether the activity of letting out warehouses to the Food Corporation of India for storage of food grains was chargeable to service tax under Renting of Immovable Property Service or fell within Storage and Warehousing Service and was covered by the negative list for services relating to agriculture or agricultural produce.
Analysis: The activity was examined in the context of the terms of storage arrangements and the earlier decision in the appellant's own case. The service was not treated as a bare renting transaction, but as a composite arrangement involving storage, warehousing, preservation and allied services for agricultural produce. Services relating to agriculture or agricultural produce were held to fall within the statutory negative list applicable from 01.07.2012.
Conclusion: The demand of service tax was not sustainable. The activity was held not liable to tax under Renting of Immovable Property Service or Storage and Warehousing Service, and the assessee succeeded.
Ratio Decidendi: Where warehouse space is provided for storage of agricultural produce together with incidental warehousing and preservation services, the transaction is not taxable as mere renting and is covered by the statutory exemption or negative list for services relating to agriculture or agricultural produce.
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