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Cold storage registration under service tax

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Agam Bhasin

B.Com (Hons) CA Final

62 Points Posted on 05 April 2013

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)

Durgesh Bhushan

Advocate

34 Points Posted on 06 April 2013

negitive list hai na

Prabhat Kumar

Advocate & Consultant

1820 Points Posted on 08 April 2013

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.