https://www.taxtmi.com/forum/issue?id=109586 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. en-us Tue, 22 Dec 2015 10:19:47 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109586 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. Discussion-Forum Service Tax Tue, 22 Dec 2015 10:19:47 +0530 https://www.taxtmi.com/forum/issue?id=109586