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Service Tax - Highlights / Catch Notes

Home Highlights April 2012 Year 2012 This

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

Case Laws     Service Tax

April 9, 2012

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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