Service tax on storage of empty containers confirmed as within storage and warehousing services scope. Handling, storage and warehousing of empty containers are within the scope of storage and warehousing services because empty containers are treated as goods under section 65(87) of the Finance Act, 1994; accordingly service tax is leviable and prior clarification excluding empty containers from cargo handling services is not relevant to this classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax on storage of empty containers confirmed as within storage and warehousing services scope.
Handling, storage and warehousing of empty containers are within the scope of storage and warehousing services because empty containers are treated as goods under section 65(87) of the Finance Act, 1994; accordingly service tax is leviable and prior clarification excluding empty containers from cargo handling services is not relevant to this classification.
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