This is probably a foolish question but here goes: 230.79 talks about service size requirements. Say a 3200 square foot storage building is to be built about 100 feet away from an existing building. This is a cold storage building with very few electrical requirements. Four CFL highbay fixtures, one garage door opener, and one general purpose outlet. The calculated load is under 10 amps. This building is to be powered from the service on the main building because the owner wants it on the same meter. So, 230.79d states 'All Others' to have a service rating of not less that 60 amperes. Is this considered a 'service'? Does the panel need to be FED with 60a or greater, or just equipment rated at that, and then the conductors could be sized smaller and protected at the source by the coresponding breaker? We would probably just feed it with #2 aluminum, install a main breaker panel on the outside of the building, drive (2) ground rods and be done. It just seems a little overkill. What do you think?