Service tax on Cold Room Rental

[Guest]

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.

[KASTURI SETHI]

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 agricultural produce storage liable to service tax @ 14.5% (including SB Cess)

[Guest]

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

Regards

Ramesh

[KASTURI SETHI]

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 is not valid w.e.f. 1.7.2012.

[MUKUND THAKKAR]

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..

[Ganeshan Kalyani]

I too agree with Kasturi Sir

[DR.MARIAPPAN GOVINDARAJAN]

Shri Kasthuri explained about the provisions.

AI Summary

Storage and Warehousing Services: cold room rentals treated as taxable storage services rather than renting immovable property. Cold room rentals for storage of non agricultural goods are not covered by the negative list exclusion for storage of agricultural produce; the earlier statutory definition excluding cold storage no longer applies, and such rentals are treated as taxable storage and warehousing services rather than as mere renting of immovable property.