https://www.taxtmi.com/circulars?id=149 Providing storage tanks for liquid cargo and charging rent solely for storage does not constitute services of clearing and forwarding agents under Section 65: these storage providers do not handle customs formalities, do not act in a principal agent relationship, do not arrange despatch or transport, and are remunerated by rental rather than commission. However, proposed amendments in the Finance Bill, 2002 would render storage and warehousing services for goods including liquids and gases liable to service tax when brought into force. en-us Wed, 24 Apr 2002 00:00:00 +0530 Sat, 07 Jan 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=149 Providing storage tanks for liquid cargo and charging rent solely for storage does not constitute services of clearing and forwarding agents under Section 65: these storage providers do not handle customs formalities, do not act in a principal agent relationship, do not arrange despatch or transport, and are remunerated by rental rather than commission. However, proposed amendments in the Finance Bill, 2002 would render storage and warehousing services for goods including liquids and gases liable to service tax when brought into force. Circulars Service Tax Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=149