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Applicability of service tax

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16 November 2014 Is service tax is applicable on cold storage used for storage of vegetable pea seeds.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
17 November 2014 Exemption under mega exemption notification, 25/2012-ST dated 20.6.2012:

· Construction of storage of agricultural produce: services by way of construction, erection, commissioning, or installation of original works pertaining to post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes would be exempt. (Entry no. 14(d))
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