https://www.taxtmi.com/forum/issue?id=106632 Service tax on cold storage services depends on whether the activity preserves or merely readies agricultural produce for the primary market (exempt) or effects processing that makes the produce marketable in the retail market (taxable); the key inquiry is whether the service alters the essential characteristics of the agricultural produce. en-us Tue, 18 Mar 2014 18:24:19 +0530 Thu, 23 Jan 2025 15:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106632 Service tax on cold storage services depends on whether the activity preserves or merely readies agricultural produce for the primary market (exempt) or effects processing that makes the produce marketable in the retail market (taxable); the key inquiry is whether the service alters the essential characteristics of the agricultural produce. Discussion-Forum Service Tax Tue, 18 Mar 2014 18:24:19 +0530 https://www.taxtmi.com/forum/issue?id=106632