Applicability of service tax on cold storage


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(Querist)
25 January 2013 Whether service tax is applicable on cold storage? If yes, please give me some brief on that

27 January 2013 Hi ,

Storage and warehousing of agriculture produce is exempt under negative list, so in my opinion Cold storage for agriculture produce must be exempt and for other purposes must be taxable.

regards

CA Vipin Jain



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