Case Law Details
Case Name : Sandhya Travels Vs Commissioner of Central Excise, Jaipur (CESTAT Delhi)
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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CESTAT, NEW DELHI BENCH
Sandhya Travels
V/s.
Commissioner of Central Excise, Jaipur
FINAL ORDER NO. 396 of 2012 SM (BR) & S-331 of 2012 SM (BR)
APPLICATION NO. ST/S/167 of 2012-SM
APPEAL NO. ST/71 of 2012-SM
APRIL 12, 2012
ORDER
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Sir,
Recently service tax is applicable to Cold Storage u/s4 refer negative list 4.4 Services relating to agriculture or agricultural produce we are in a doubt about the following item kept in cold storage and whether it is taxble or non taxable.
Bramhi powder
Moong Dla
Moong Chilka
Magaj
Rai Dal
Til
Green Udad
Moong Dal Chilka
Popcorn