https://www.taxtmi.com/caselaws?id=764366 CESTAT Chandigarh held that appellant providing storage and warehousing services to Food Corporation of India for agricultural produce was not liable for service tax under "renting of immovable property service" category. The tribunal classified the services as "storage and warehousing services" since appellant provided various additional services beyond mere space rental, including record-keeping and insurance security. As services were for agricultural produce, they qualified for exemption under section 65(105)(zzza) of Finance Act, 1994. The impugned order was set aside and appeal allowed. en-us Mon, 06 Jan 2025 00:00:00 +0530 Wed, 08 Jan 2025 11:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764366 CESTAT Chandigarh held that appellant providing storage and warehousing services to Food Corporation of India for agricultural produce was not liable for service tax under "renting of immovable property service" category. The tribunal classified the services as "storage and warehousing services" since appellant provided various additional services beyond mere space rental, including record-keeping and insurance security. As services were for agricultural produce, they qualified for exemption under section 65(105)(zzza) of Finance Act, 1994. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764366