https://www.taxtmi.com/caselaws?id=777771 CESTAT held that renting a godown to a state warehousing corporation for storage of agricultural produce during 2012-13 did not attract service tax under the Negative List regime; the appellant had filed ST-3 returns and paid tax where applicable. The tribunal found no deliberate suppression to justify extended limitation, relying on SC precedents requiring deliberate nondisclosure, and observed the department produced no evidence of intent to evade. The CBEC instruction on mere renting was inapplicable because the lessor provided storage-ready space and pest control. The impugned order was set aside and the appeal allowed. en-us Thu, 04 Sep 2025 00:00:00 +0530 Fri, 05 Sep 2025 08:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777771 CESTAT held that renting a godown to a state warehousing corporation for storage of agricultural produce during 2012-13 did not attract service tax under the Negative List regime; the appellant had filed ST-3 returns and paid tax where applicable. The tribunal found no deliberate suppression to justify extended limitation, relying on SC precedents requiring deliberate nondisclosure, and observed the department produced no evidence of intent to evade. The CBEC instruction on mere renting was inapplicable because the lessor provided storage-ready space and pest control. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777771