https://www.taxtmi.com/caselaws?id=275880 The Tribunal allowed both appeals, setting aside the lower authorities' decision to demand service tax under "Business Support Services." The appellant's activities primarily involved chilling milk for subsequent consumer supply, falling within the exemption for storage of agricultural produce under Section 65(102) of the Finance Act, 1994. The Tribunal concluded that the appellant's actions did not constitute processing or trading of milk but solely the chilling process, thus qualifying for the exemption. The judgment emphasized the correct classification of the services provided by the appellant and the applicability of the exemption for storage of agricultural produce. en-us Tue, 07 Feb 2017 00:00:00 +0530 Sun, 21 Oct 2018 06:41:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275880 The Tribunal allowed both appeals, setting aside the lower authorities' decision to demand service tax under "Business Support Services." The appellant's activities primarily involved chilling milk for subsequent consumer supply, falling within the exemption for storage of agricultural produce under Section 65(102) of the Finance Act, 1994. The Tribunal concluded that the appellant's actions did not constitute processing or trading of milk but solely the chilling process, thus qualifying for the exemption. The judgment emphasized the correct classification of the services provided by the appellant and the applicability of the exemption for storage of agricultural produce. Case-Laws Service Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275880