https://www.taxtmi.com/article/detailed?id=1160 Classification under section 65A requires selecting the most specific taxable category. Milk chilling centres perform refrigeration and preservation of raw milk, which does not count as agricultural produce; their chilling and storage functions therefore fall within the specific exclusion for services provided by a cold storage and are outside the levy under Storage and Warehousing. The chilling activity also does not satisfy the definition of Cargo Handling Service, and cargo-related exemptions for cold-stored goods would apply if cargo handling were alleged. en-us Mon, 28 Feb 2011 10:21:57 +0530 Sat, 14 Sep 2013 23:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1160 Classification under section 65A requires selecting the most specific taxable category. Milk chilling centres perform refrigeration and preservation of raw milk, which does not count as agricultural produce; their chilling and storage functions therefore fall within the specific exclusion for services provided by a cold storage and are outside the levy under Storage and Warehousing. The chilling activity also does not satisfy the definition of Cargo Handling Service, and cargo-related exemptions for cold-stored goods would apply if cargo handling were alleged. Articles Service Tax Mon, 28 Feb 2011 10:21:57 +0530 https://www.taxtmi.com/article/detailed?id=1160