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TMI Blog2013 (11) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated by two show cause notices 12.4.2012 and 5.9.2012 covering the period 1.6.2007 to 31.8.2011 and 1.9.2011 to 31.3.2012 against the petitioner/appellant for providing 'renting of immovable property' a taxable service to the Food Corporation of India (FCI). 3. The show cause notice alleged that during audit of FCI records it was revealed that FCI hired petitioner's godowns for storage of wheat/rice; that petitioner provided no other service such as unloading and stacking of goods in the storage areas; keeping inventory; making security arrangements; providing insurance cover etc.; that the service provided by the petitioner in relation to renting of its godowns and receiving rentals, where, considered in the light of Board's Circula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi , specifying the storage charges payable by FCI to the Central Warehousing Corporation, for the year 2002-03 (d) another letter dated 26.8.2011 addressed by the Deputy General Manager (S & C), FCI specifying the rent payable by FCI to the CWC for the year 2005-06, issued by FCI regarding a private warehousing scheme, for hiring of private godowns; (e) a sample agreement dated 24.4.2008 with a labour contractor, pertaining to the labour and cartage work in Provincial Reserve for the period 1.4.08 to 31.3.09; (f) a sample agreement dated 9.6.08 for a labour/cartage contract regarding transportation of the goods, for the period 1.4.08 to 31.3.09; (g) and a sample bill dated 22.8.12 for the financial year 2012-13, in respect of the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner was classifiable under 'renting of immovable property service', the fact that agricultural produce was stored in godowns let out to FCI, did not exclude the activity from the sphere of the taxable activity, concluded the Commissioner. 6. Ld. Consultant for the petitioner has strenuously contended that what the petitioner had in fact provided only storage or warehouse service, since the petitioner has undertaken the ancillary activities such as loading and unloading; stacking of the agricultural produce, fumigation, security and insurance of the produce stored and therefore the transactions considered as a whole are more appropriately to be classified as storage or warehouse service rather than renting of immovable property ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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