https://www.taxtmi.com/caselaws?id=389841 The Tribunal determined that the services provided by the appellant, involving storage and warehousing of agricultural produce for 'PUNGRAIN,' should be classified as "Storage and Warehousing Services" rather than "Renting of Immovable Property Services." It was held that these services are exempt from service tax under the negative list provisions both before and after 01.07.2012. The impugned order was set aside, and the appeal was allowed, resulting in the quashing of the demand for service tax and associated penalties. en-us Thu, 28 Nov 2019 00:00:00 +0530 Wed, 18 Dec 2019 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389841 The Tribunal determined that the services provided by the appellant, involving storage and warehousing of agricultural produce for 'PUNGRAIN,' should be classified as "Storage and Warehousing Services" rather than "Renting of Immovable Property Services." It was held that these services are exempt from service tax under the negative list provisions both before and after 01.07.2012. The impugned order was set aside, and the appeal was allowed, resulting in the quashing of the demand for service tax and associated penalties. Case-Laws Service Tax Thu, 28 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389841