Storage & Warehouse Services in relation to food exempt from Service Tax: CESTAT [Read Order]

The CESTAT bench observed that the storage of food grains has been clearly excluded from the definition of 'storage and warehousing service' as defined under Section 65(102) of the Finance Act, 1994

By Saagarika Gopinath - On September 28, 2024 10:09 am - 2 mins read

Service Tax - Warehouse Tax Exemption - Food Industry Tax - Service Tax Exemption - Food Storage Services - taxscan

The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that storage and warehouse services in relation to food are exempt from the purview of service tax. In this case, the appellant, M/s. Bihar State Warehousing Corporation, Patna, is involved in providing the service falling within the “storage and…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1599 + GST for 1 year

Subscribe Now

Topics