https://www.taxtmi.com/caselaws?id=466198 Storage and warehousing service excludes storage of agricultural produce, so storage of food grains does not attract service tax and the demand under that category is unsustainable and set aside. Where consignors/consignees (falling within the beneficiary categories) are contractually liable to pay freight, the appellant is not liable for service tax as a goods transport agency and that GTA demand is set aside. The confirmation of interest was not contested by the appellant and is therefore upheld. Appeal disposed on those terms. en-us Mon, 22 Jul 2024 00:00:00 +0530 Sat, 27 Jun 2026 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466198 Storage and warehousing service excludes storage of agricultural produce, so storage of food grains does not attract service tax and the demand under that category is unsustainable and set aside. Where consignors/consignees (falling within the beneficiary categories) are contractually liable to pay freight, the appellant is not liable for service tax as a goods transport agency and that GTA demand is set aside. The confirmation of interest was not contested by the appellant and is therefore upheld. Appeal disposed on those terms. Case-Laws Service Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466198