Notification no. 25/2012-service tax

 

Hello Everybody,

 

I need some clarification regarding Notification No 25/2012- service tax. In 14(d)the 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 have been exempted from paying service tax.                                                                                                                           Now our company takes warehouses on lease and pay them rent inclusive of service tax. The question is, if they are exempted from paying service tax. then do we have to pay them and also whether this notification applies to warehouse owners who lease out or give their warehouses on rent.

 

Thanks

Karandeep

Replies (2)

14(d) is applicable in case of Services by way of construction, erection, commissioning......

You are paying service tax for service by way of renting of immovable property , hence the above provision will not be applicable in your case.

how to fill up ST 3 (FOR LEGAL & transport of goods by load )

 

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