https://www.taxtmi.com/forum/issue?id=109251 Service tax on cold storage turns on whether stored goods are agricultural produce: storage and warehousing of agricultural produce fall under the negative list and are not taxable, including cold storage used solely for such produce; non agricultural storage and storage of manufactured products are taxable. Rice and cotton enjoy specific exemption treatment under the Mega Exemption framework; goods processed beyond primary market preparation (e.g., ginned cotton) are excluded from the agricultural exemption. Providers offering both taxable and exempt services must apply Cenvat Credit Rules, including credit reversal. en-us Wed, 07 Oct 2015 12:38:45 +0530 Thu, 23 Jan 2025 15:56:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109251 Service tax on cold storage turns on whether stored goods are agricultural produce: storage and warehousing of agricultural produce fall under the negative list and are not taxable, including cold storage used solely for such produce; non agricultural storage and storage of manufactured products are taxable. Rice and cotton enjoy specific exemption treatment under the Mega Exemption framework; goods processed beyond primary market preparation (e.g., ginned cotton) are excluded from the agricultural exemption. Providers offering both taxable and exempt services must apply Cenvat Credit Rules, including credit reversal. Discussion-Forum Service Tax Wed, 07 Oct 2015 12:38:45 +0530 https://www.taxtmi.com/forum/issue?id=109251