2017 (2) TMI 1393

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.... Dr. Neha Garg, AR, for the Respondent. ORDER [Order per : Justice Dr. Satish Chandra, President]. - The present appeals are filed against the Order-in-Appeal No. 133-134(CB) ST/JPR-II/2011, dated 24-2-2011, passed by the Commissioner (Appeals), Customs & Central Excise, Jaipur. 2. The brief facts of the case are that the appellants are engaged in providing cold storage services for chill....

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....02) "storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage;" 5. From the above, it is evident that the storage of agricultural produce is exempted from the service tax. In the instant case, the appellant is providing c....