Management of records such as discharged cheques,
vouchers, books of accounts for banks and corporate houses can not be considered
as storage and warehousing of “Goods” and no Service Tax is leviable on same.
“Goods” as per section 2(7) of the Sale of Goods
Act, 1930 is “to constitute goods,
saleability is an essential criteria.”. Even in common parlance, it has
been held in a number of judgements by the Supreme Court that goods are
something which can come into market for being brought and sold.
The Supreme Court has also hled in case of R.D.
Saxena V. Balram Prasad Sharma that case files maintained by a bank pertaining to
their clients can not be equated with goods as they are nto saleable goods and
they do not have marketability.
Commissioner of Service Tax, Mumbai V. P.N. Writer
& Co. Ltd. – CESTATE, MUMBAI BENCH.
No comments:
Post a Comment