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 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.
Renting Cold Storage for Non-Agricultural Goods Subject to 14.5% Service Tax Under Finance Act Since July 2012 A participant inquired whether renting a cold room falls under storage and warehousing services, noting it should be considered as renting immovable property since it is not used for agricultural products. A respondent clarified that storage and warehousing of agricultural produce is exempt under the negative list of the Finance Act, but non-agricultural storage, including cold storage, is subject to a 14.5% service tax. The discussion highlighted that the previous definition excluding cold storage is no longer valid since July 1, 2012. Other participants agreed with this interpretation. (AI Summary)
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