My query is " Whether cold storage of milk is exempt under service tax ? if yes then under which notification or section?"
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Taxability of cold storage of milk under service tax
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Milk is not an agricultural produce for the purpose of service tax under storage and warehousing services. But Dr. Sanjiv Agarwal, has taken it as exempt service under chilling and storage service. For more details refer: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=1160
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