SERVICE TAX ON COLD STORAGE F Y 16.17 AND 17.18 - Service Tax

Dear Sir We are in the business of cold storage warehouse and we store food items (Agricultural Non-Agricultural). During 2016-17 2017-18 storage of agricultural food items included Fruits and Vegetables Pulses (Rajma, Green peas, Chawali, etc) Wet Dates and Dried Dates Groundnuts (Singdana) Inshell Walnut Whereas from the above items Service tax officer accepted only fruits and vegetables as agricultural and r es t all treated as non-exempted/ non-agricultural, and have raised a demand for the same. Are They Correct Please Guide