TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Service Tax Applicable to Storage Services Since 2002; Includes Empty Container Handling per Circular No. 96/7/2007.</h1> Service tax is applicable to services provided by storage or warehouse keepers for storing and warehousing goods, effective from August 16, 2002. The tax liability falls on the service provider. 'Goods' are defined per the Sale of Goods Act, 1930, excluding agricultural produce and cold storage services. Circular No. 96/7/2007 clarifies that services related to handling and storing empty containers are taxable under storage and warehousing services. This circular supersedes previous clarifications on service tax technical issues, including scope, classification, and exemptions.
TaxTMI 
