Storage and warehousing - the various old records such as ...

Appellant's Record Management Services Exempt from Service Tax; Not Classified as Storage/Warehousing of Goods Under Finance Act 1994.

April 9, 2012

Case Laws Service Tax AT

Storage and warehousing - the various old records such as discharged cheques, vouchers, books of accounts in respect of which the service was rendered by the appellant to his clients such as banks and corporate houses for management of the records, cannot be considered as storage and warehousing of "goods" as defined in the Finance Act, 1994 read with section 2(7) of the Sale of Goods Act, 1930 - not liable to pay service tax - AT

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Storage and warehousing - the various old records such as ...

Appellant's Record Management Services Exempt from Service Tax; Not Classified as Storage/Warehousing of Goods Under Finance Act 1994.

April 9, 2012

Case Laws Service Tax AT

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