Hello Everybody,
I need some clarification regarding Notification No 25/2012- service tax. In 14(d) the Services by way of construction, erection, commissioning, or installation of original works pertaining to post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes have been exempted from paying service tax. Now our company takes warehouses on lease and pay them rent inclusive of service tax. The question is, if they are exempted from paying service tax. then do we have to pay them and also whether this notification applies to warehouse owners who lease out or give their warehouses on rent.
Thanks
Karandeep
