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Enquiry about central excise tax for cold storage building


07-Mar-2023 (In Customs & Central Excise Law)

we are constructing a cold storage building at present.The purpose of this building is food processing and storage for exporting.Since this building comes under section 14 d and e of central excise negative list (http://taxguru.in/service-tax/updated-negative-list-of-service-tax-from-01-04-2015.html), we haven't paid central excise tax.But last week we received a letter from central excise that we should pay tax immediately.kindly help us to convince them that this building is under negative list.

Answers (1)

Answer #1
239 votes

As per the information you have provided it is not clear if your cold storage deals with agricultural produce or not. You are exempted from paying tax under section 14 d and e which clearly specify (d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or (e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. If your building falls under the category then you can send a notification to the authorities informing them about the same. 

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