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Supply of manpower to cold storage units

This query is : Resolved 
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(Querist)
07 December 2015 Whether security services provided to cold storage units for the purpose of storage of agricultural produce is taxable or exempt? If Taxable then in whose hand taxability lies? Here, Manpower supplier is individual and receiver is a company. AS per my knowledge receiver is liable to pay service tax 100%.


Ca Rajeev Jain




CA Rajeev Jain
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
08 December 2015 It is taxable and receiver is liable to pay service tax 100%.
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