Guide me about the applicability of service tax on renting of warehouse for agricultural produce. While searching about the matter i came to know about the Notification No.8/2002-S.T. dated 01/08/2002, which states that mere renting of warehouse is not warehousing. If so it will not fall under the negative list. But the notification is old and was applicable on inclusive list of service tax. Please guide me whether it is applicable in present scenario.
30 January 2016
sir, thanks for reply. In the said notification mere renting of warehouse is not considered as warehousing. please give your clarification & suggestion on the matter.