d08c4f03_nternational_in_bound___Page_3__Comment
[Reference Code] 047.01 / 01.07.07 [Issue] Whether services provided in relation to handling / storage and warehousing of empty containers is leviable to service tax under storage and warehousing service [section 65(105)(zza)]? [Comment] 
Empty containers are covered within the meaning of "goods" [section 65(50)]. Thus, services provided in relation to storage and warehousing of empty containers is leviable to service tax under storage and warehousing service [section 65(105)(zza)].
014 - Service Tax - Circulars - Year 2007 - Circular No.- 90 /1/2007, dated - 03-01-2007 - Applicability of service tax on international in-bound - Page 3
Comment