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2013 (2) TMI 435 - AT - Service TaxStorage and warehousing Service – whether the records such as discharged cheques, vouchers, deeds, agreements, books of accounts of banks and corporate houses would come under the category of ‘goods’ – Assessee provided the services for storage and retrieval of records of banks and corporate houses and the records consisted of discharged cheques, vouchers, agreements, books of accounts - Department was of the view that the activities undertaken by the assessee comes under the category of taxable service of “storage and warehousing” – Held that:- very reference to the definition of goods under the Sale of Goods Act implies that “Saleability” is a necessary condition to consider something as ‘goods’. Even in common parlance, it has been held in a number of judgments by the Hon’ble Apex Court that goods are something which can come into the market for being bought and sold. As decided in the case of in R.D. Saxena v. Balram Prasad Sharma [2000 (8) TMI 1001 - SUPREME COURT OF INDIA] files maintained by a bank pertaining to their clients cannot be equated with goods as they are not saleable goods and they do not have any marketability - Therefore, in the instant case also, the various old records such as discharged cheques, vouchers, books of accounts, in respect of which the service was rendered by the assessee to his clients such as banks and corporate houses for management of the records, cannot be considered as storage and warehousing of ‘goods’ - Assessee are not liable to pay any service tax – In favour of assessee.
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