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Circular No. 60/9/2003-ST
10th July, 2003

 F.No.150/2/2002 CX.4
Government of India
Ministry of Finance & Company Affairs
Department of Revenue
Central Board of Excise & Customs

Subject:-  Levy of services tax on storage of empty containers regarding. 

I am directed to say that a doubt has been raised regarding levy of service tax on storage of empty containers. The matter has been examined. It is clarified that the handling/storage and warehousing of empty containers would be covered within the scope of storage and warehousing services, as it is covered under the heading goods under section 65(87) of the Finance Act, 1994. The Service Tax would be levible on it. Further, the clarification issued vide letter No. F.B.II/I/2002/TRU dated 1.8.2002 regarding empty containers not to be considered as Cargo for Cargo Handling Services, has no relevance in the instant case.

3. Field formations and trade may be informed accordingly.

 4. Hindi version will follow.

Manish Mohan
Under Secretary, (CX-4)
Tel. No.23094558

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