CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity

CESTAT Holds Agricultural Warehousing and Allied Services as Tax-Exempt Composite Activity The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that agricultural warehousing and allied services constitute a tax-exempt composite activity. The tribunal clarified that services directly related to agricultural produce, including storage and related logistical support, fall under the exempt category. This decision provides significant relief to businesses involved in agricultural supply chains, ensuring that essential services supporting the agriculture sector are not subjected to service tax.