Information regarding private providers of safe deposit vaults – Reg.

Information regarding private providers of safe deposit vaults – Reg.
F.No. V/DGST/21(9)/B&FS/01/2007 Dated:- 3-1-2008 Circular
Service Tax
Information regarding private providers of safe deposit vaults – Reg.
DIRECTORATE GENERAL OF SERVICE TAX
9th Floor, Piramal Chamber, Jijibhoy Lane, Lalbaug,
Parel, Mumbai-400012
F.No. V/DGST/21(9)/B&FS/01/2007
Dated : January 3, 2008
Subject : Information regarding private providers of safe deposit vaults – Reg.
Your attention is drawn to Section 65(105) (zm) of the Finance Act, which states “taxable service is a service provided or to be provided to a customer, by a banking company or a financial institution including a non-banking financial company or any other body corporate or any oth

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