Storage Tank Rentals Taxed as Tangible Goods, Not Business Support Services, Says Revenue Decision.

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....BSS - providing of storage tanks and other accessories - - The renting of immovable property or the supply of tangible goods as services liable to tax, appear to have direct relevance to the transactions now under examination - the present transactions which are sought to be taxed by the Revenue cannot be considered as covered by the scope of business support service during the material time. - AT....