https://www.taxtmi.com/caselaws?id=211692 Old discharged cheques, vouchers, deeds, agreements and account books stored for banks and corporate houses were held not to be "goods" for storage and warehousing service tax purposes. The applicable statutory meaning of goods was drawn from the Sale of Goods Act, where saleability and marketability are essential attributes; records kept for compliance and record management lacked those attributes. On that basis, storing and managing such records did not fall within storage and warehousing of goods, so service tax was not payable on the activity. en-us Wed, 18 Jan 2012 00:00:00 +0530 Thu, 21 Aug 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211692 Old discharged cheques, vouchers, deeds, agreements and account books stored for banks and corporate houses were held not to be "goods" for storage and warehousing service tax purposes. The applicable statutory meaning of goods was drawn from the Sale of Goods Act, where saleability and marketability are essential attributes; records kept for compliance and record management lacked those attributes. On that basis, storing and managing such records did not fall within storage and warehousing of goods, so service tax was not payable on the activity. Case-Laws Service Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211692