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2017 (2) TMI 1393

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..... y of “agricultural produce”. The appellant is not processing/treating/trading the milk. It is just chilling the milk which was later supplied to the consumer. It is evident that the storage of agricultural produce is exempted from the service tax - In the instant case, the appellant is providing chilling of milk and certainly, not processing/trading of milk and do not come under the head storag .....

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..... the appellant is providing the services as per Section 65(104c), so the lower authorities demanded the service tax under the heading Business Support Services . Being aggrieved, the present appeal is filed by the appellant. 3. With this background, we heard Ms. Rinky Arora, ld. Advocate for the appellant and Dr. Neha Garg, ld. AR for the Revenue. 4. After hearing both the parties and on per .....

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