https://www.taxtmi.com/caselaws?id=221030 Storage and warehousing service under the Finance Act, 1994 applies only to storage of "goods" within the meaning linked to the Sale of Goods Act, 1930. Saleability and marketability are essential attributes of goods, so old files, records, discharged cheques, vouchers, deeds and books of account maintained for clients do not qualify as goods. On that basis, warehousing of such documents falls outside the taxable entry for storage and warehousing of goods, and the service tax demand is unsustainable. en-us Wed, 18 Jan 2012 00:00:00 +0530 Tue, 19 Feb 2013 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221030 Storage and warehousing service under the Finance Act, 1994 applies only to storage of "goods" within the meaning linked to the Sale of Goods Act, 1930. Saleability and marketability are essential attributes of goods, so old files, records, discharged cheques, vouchers, deeds and books of account maintained for clients do not qualify as goods. On that basis, warehousing of such documents falls outside the taxable entry for storage and warehousing of goods, and the service tax demand is unsustainable. Case-Laws Service Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221030