Service tax on Cold Room Rental

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..... Service tax on Cold Room Rental
Query (Issue) Started By: - ramesh babu Dated:- 22-12-2015 Last Reply Date:- 23-12-2015 Service Tax
Got 6 Replies
Service Tax
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 .....

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..... 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 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 agricu .....

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..... ltural produce covered under Negative List under Section 66(D) (d) (v) of the Finance Act. All storage covered whether cold storage or otherwise. Non agricultural 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. .....

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..... In ST books, storeage and warehouse services,it does not include any service provided by coldstorage. Still am not getting clarified. please Regards 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 o .....

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..... r warehousing of agriculture produce is in negative list. Cold storage is not in negative list. Old definition which excluded cold storage is 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 stora .....

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..... ge whether cold or normal. also view is given by KASTURI SETHI sir is very clear.. Reply By Ganeshan Kalyani: The Reply: I too agree with Kasturi Sir Reply By MARIAPPAN GOVINDARAJAN: The Reply: Shri Kasthuri explained about the provisions.
Discussion Forum - Knowledge Sharing .....

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