https://www.taxtmi.com/manuals?id=75 Storage and warehousing services provided by a storage or warehouse keeper are taxable; the provider is liable to pay service tax. The definition of goods follows the Sales of Goods Act and includes movable property and items such as stock and growing crops, while storage of agricultural produce and services by cold storages are excluded. Administrative guidance supersedes earlier clarifications and expressly treats empty containers as goods, making handling, storage or warehousing of empty containers taxable under storage and warehousing services. en-us Sat, 19 Jan 2008 23:16:00 +0530 Sun, 25 Mar 2012 19:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=75 Storage and warehousing services provided by a storage or warehouse keeper are taxable; the provider is liable to pay service tax. The definition of goods follows the Sales of Goods Act and includes movable property and items such as stock and growing crops, while storage of agricultural produce and services by cold storages are excluded. Administrative guidance supersedes earlier clarifications and expressly treats empty containers as goods, making handling, storage or warehousing of empty containers taxable under storage and warehousing services. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=75