Service tax on storage and warehousing of seeds

Sir,

Section 66D (service tax) of Finance Act 994, specifies services which are non taxable (Negative List). Relevant services is as follows:-

(d) Services relating to agriculture or agricultural produce by way of -

      (v) Loading, unloading, packing, storage or warehousing of agricultural produce.

Base on your brief fact, in our view Service Tax will not be applicable. But study of detailed fact & circumstances your case need to done to give proper advice.