Storage And Warehousing Services Under Service Tax

Therefore an issue arises whether the service of providing warehouse space on rent can be considered as storage or warehousing service or renting of storage premises.

Storage and warehousing services under service tax.

Agricultural produce or any service provided by a cold storage. Storage and warehousing includes storage and warehousing services for goods. The services provided by the respondent during the period of dispute cannot be the services of storage and warehousing services more so when there is a rent agreement on record. A tax warehouse is an authorised place where goods subject to excise duty are produced processed held received or dispatched under duty suspension arrangements by an authorised warehouse keeper.

No aaacn7084lst001 on 29 06 2005 for storage and warehousing services and the same is valid till date. Storage and warehousing of goods services. It is therefore requested to consider the legal provision of the service tax gst foreign trade policy while taking the decision on the application as evasion of tax made by the applicant involves revenue of more than rupees one crore. The appellants are engaged in the business of logistics supply chain management clearing forwarding licensed cha etc.

A date of introduction. Section 65 105 zza of finance act 1994 c rate of tax accounting code. 01 08 2002 b definition and scope of service storage and warehousing includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage. Including liquids and gases but does not include any service provided for storage of.

Starting april 1 2014 business related storage and warehousing services are subject to sales and use tax. Rate of tax accounting code service tax 10 of the value of services 00440193. In view of this levy of service tax itself for the period of dispute is not correct. The chennai bench of the customs excise and service tax appellate tribunal cestat held that the service tax on consideration received by the appellant from the foreign service recipient under storage and warehousing services cannot be subject to levy of service tax.

16 08 2002 by notification no 8 2002 s t dtd. 6 3 in this regard we observe that there is difference between storage or warehousing service and renting of storage premises service. Storage warehousing fall under sac 00440193. Minnesota sales and use tax is due when a business buys storage or warehouse services for its tangible personal property except as noted below.

Taxable service means any service provided or to be provided to any person by a storage or warehouse keeper in relation to storage and warehousing of goods.