https://www.taxtmi.com/caselaws?id=289368 Letting out warehouses for storage of food grains was analysed as a composite arrangement involving storage, warehousing, preservation and allied services for agricultural produce, not as a bare renting transaction. On that basis, the activity was treated as falling outside taxability under Renting of Immovable Property Service and Storage and Warehousing Service, and within the statutory negative list for services relating to agriculture or agricultural produce from 01.07.2012. The service tax demand was therefore not sustainable, and the assessee was held not liable to tax on the impugned activity. en-us Fri, 06 Sep 2019 00:00:00 +0530 Tue, 28 Jul 2020 10:11:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289368 Letting out warehouses for storage of food grains was analysed as a composite arrangement involving storage, warehousing, preservation and allied services for agricultural produce, not as a bare renting transaction. On that basis, the activity was treated as falling outside taxability under Renting of Immovable Property Service and Storage and Warehousing Service, and within the statutory negative list for services relating to agriculture or agricultural produce from 01.07.2012. The service tax demand was therefore not sustainable, and the assessee was held not liable to tax on the impugned activity. Case-Laws Service Tax Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289368