19 May 2013
According to Notification No. 25/2012, Mega Exemption in Service Tax, Point No. 14, clause d, 14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or
have been made exempt. Now, what i wish to enquire is will Service tax be chargeable on Construction of Godown for storage of Rice for: a. A farmer B. A Trader C. A govermentment body involved with storage eg. FCI, CWC etc. Thanks.
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