Storage and warehousing - Taxable Services - As appliable on or before 30-6-2012 - Service Tax

Storage and warehousing (w.e.f. 16.8.2002) What is taxable - 65(105)(zza) Any service provided or to be provided to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods; Who is the receiver of service Any person Who is the provider of service A storage or warehouse keeper Who is liable to pay service tax A storage or warehouse keeper Meaning of Storage and Warehousing - 65(102) "storage and warehousing" includes storage and warehousing ser vices 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; Meaning of goods - 65(50) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930; As per clause (7) of section 2 of Sales of Goods Act, 1930; "goods means every kind of moveable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale." Comments: A. As per Paragraph No 6. of Circular No. 96/7/2007 dated 23/8/2007 states that :- "6. This circular supersedes all circulars, clarifications and communications, other than Orders issued under section 37B of the Central Excise Act, 1944 (as made applicable to service tax by section 83 of the Finance Act, 1994), issued from time to time by the CBEC, DG (Service Tax) and various field formations on all technical issues including the scope and classification of taxable services, valuation of taxable services, export of services, services received from outside India, scope of exemptions and all other matters on levy of service tax. With the issue of this circular, all earlier clarifications issued on technical issues relating to service tax stand withdrawn." B. Further Circular No 96/7/2007 dated 23/8/2007 clarifies that :- Issue - 047.01 / 23.08.07 Whether services provided in relation to handling / storage and warehousing of empty containers is liable to service tax under storage and warehousing service [section 65(105)(zza)]? Clarification Empty containers are covered within the meaning of "goods" [section 65(50)]. Thus, services provided in relation to storage and warehousing of empty containers is liable to service tax under storage and warehousing service [section 65(105)(zza)].