Cold storage registration under service tax

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CAN ANYONE PLEASE TELL ME THAT UNDER WHICH CATEGORY SHOULD I REGISTER A COLD STORAGE SERVICE FOR THE PURPOSES OF SERVICE TAX REGISTRATION. THE CATEGORY IS NOT SPECIFICALLY AVAILABLE IN THE CATEGORY OF SERVICES PROVIDED AT THE ACES WEBSITE.

IN MY VIEW  THE CATEGORY COULD BE EITHER 'STORAGE & WAREHOUSING' OR 'WORKS CONTRACT'

PLEASE HELP OUT ON THE SAID ISSUE, PRETTY URGENT

THANKS IN ADVANCE
 

Replies (2)

negitive list hai na

Loading, Unloadig, Packing, Storage or warehousing of agriculture produce is exempted under negetive list under section 66D of the Finance Act, 1994. So, the cold storage being providing services in relation to agricultural produce not laibale to service tax.

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