Service tax on Cold Room Rental

[Asked by 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.

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.