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Service tax on Cold Room Rental

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..... Dear Sir As i gone through the storage and warehousing services. Includes storage and warehousing services for goods includes liquids and gases but does not include any serice provided for storage of agricultural produce or any service provided by a cold storage. So My view, Renting of Cold room is not coming under Storage and warehousing services. It will come under Renting of Immovable .....

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..... property. ( we will give our cold room to private parties only to keep frozen items, not for agri products/fruits and vegetables) Kindly Clarify. Regards Ramesh. - Reply By KASTURI SETHI - The Reply = Storage and warehousing of agricultural produce covered under Negative List under Section 66(D) (d) (v) of the Finance Act . All storage covered whether cold storage or otherwise. Non agr .....

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..... icultural produce storage liable to service tax @ 14.5% (including SB Cess) - Reply By ramesh babu - The Reply = Sir Kindly confirm the any notiication in relates to Renting of cold room is comes under Storeage and warehouse services with code no. In ST books, storeage and warehouse services,it does not include any service provided by coldstorage. Still am not getting clarified. please Rega .....

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..... rds Ramesh - Reply By KASTURI SETHI - The Reply = Erstwhile definition of 'Storage and Warehousing Services' under Section 65(105)(zza) has no statutory force now. However this definition and then compare with Section 66(D)(d)(v) . Only storage or warehousing of agriculture produce is in negative list. Cold storage is not in negative list. Old definition which excluded cold storage i .....

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..... s not valid w.e.f. 1.7.2012. - Reply By MUKUND THAKKAR - The Reply = Services by a storage or warehouse keeper in relation to storage and warehousing of goods u/s 65(105)(zza), please refer word to wrod carefully, service tax books not clerify any where storage whether cold or normal. also view is given by KASTURI SETHI sir is very clear.. - Reply By Ganeshan .....

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..... Kalyani - The Reply = I too agree with Kasturi Sir - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Shri Kasthuri explained about the provisions. - Service tax on Cold Room Rental - Query Started By: - ramesh babu Dated:- 22-12-2015 Service Tax - Got 6 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementin .....

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..... dia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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