Whether handling/storage of empty containers within a port area would attract Service Tax?
Ans:- The handling/storage of empty containers within a port area would be covered within the scope of port services, as empty containers would come under the definition of goods under Section 65(41) of the Finance Act, 1994. The earlier clarification regarding not to consider empty containers as cargo in the context of Cargo Handling services has got no relevance vis–vis services. 8.
