TaxTMI 
TaxTMI 
Godowns are rented to Punjab Warehousing Corporation , Wheat & Rice are store there.Whether exempt from service tax , by clause 66D(d)Services relating to agriculture or agriculture produce by way of v) Ware housing of agriculture produce.
renting of Godowns to for storage of wheat & Rice
15 Sep 2013 
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Warehousing exemption for agricultural produce may cover wheat storage, but rice storage may fall outside exemption.
Advisories differ on exemption for renting godowns: one view treats warehousing of agricultural produce as exempt from service tax; an alternative view accepts exemption for wheat as agricultural produce but contends rice is a manufactured product distinct from paddy and so its storage may not qualify for the agricultural warehousing exemption. (AI Summary)
Advisories differ on exemption for renting godowns: one view treats warehousing of agricultural produce as exempt from service tax; an alternative view accepts exemption for wheat as agricultural produce but contends rice is a manufactured product distinct from paddy and so its storage may not qualify for the agricultural warehousing exemption. (AI Summary)