TMI BlogStorage and warehousingX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 circ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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