CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity [Read Order]

CESTAT exempts cleaning, grading, handling & transportation of agricultural produce from service tax as composite storage & warehousing service
By Saagarika Gopinath - On May 23, 2025 6:03 pm - 3 mins read
Agricultural Warehousing - CESTAT Holds - CESTAT Delhi - taxscan

The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled in favour of the appellant, holding that the cleaning, grading, handling, and transportation of agricultural produce are exempt from service tax, as they form part of a composite service of storage and warehousing. The appellant, M/s Shree RamAgro Services, is…

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