https://www.taxtmi.com/highlights?id=3335 Storage and warehousing - the various old records such as discharged cheques, vouchers, books of accounts in respect of which the service was rendered by the appellant to his clients such as banks and corporate houses for management of the records, cannot be considered as storage and warehousing of "goods" as defined in the Finance Act, 1994 read with section 2(7) of the Sale of Goods Act, 1930 - not liable to pay service tax - AT en-us Mon, 09 Apr 2012 09:04:07 +0530 Mon, 09 Apr 2012 09:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=3335 Storage and warehousing - the various old records such as discharged cheques, vouchers, books of accounts in respect of which the service was rendered by the appellant to his clients such as banks and corporate houses for management of the records, cannot be considered as storage and warehousing of "goods" as defined in the Finance Act, 1994 read with section 2(7) of the Sale of Goods Act, 1930 - not liable to pay service tax - AT Highlights Service Tax Mon, 09 Apr 2012 09:04:07 +0530 https://www.taxtmi.com/highlights?id=3335