https://www.taxtmi.com/circulars?id=86 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. en-us Thu, 10 Jul 2003 00:00:00 +0530 Sat, 31 Dec 2011 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=86 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. Circulars Service Tax Thu, 10 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=86