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TMI Blog2013 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... sal. 2. The facts arising for consideration in these appeals are as follows. The appellant, M/s. P.N. Writer & Co. Ltd., Mumbai is registered with the department for service tax purposes under the category of 'Business Auxiliary Service.' They submitted an application for centralised registration for payment of service tax vide application dated 16-4-2004. During the pendency of the application for centralised registration, the anti evasion wing at Bangalore initiated investigation against the branch office of the appellant at Bangalore for evasion of service tax. It was noticed that the appellants were raising bills on their clients for (a) segregation and packing charges (b) storage charges and (c) retrieval charges, on which they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Adjudication), Mumbai order dated 26-5-2008 wherein the Commissioner came to the conclusion that the storage and warehousing services rendered under Section 165(108)(zza) relates to storage and warehousing of "goods"; in the instant case, the storage and warehousing has been rendered in respect of old files and records which are not goods and therefore he dropped the proceedings initiated against the appellant. Aggrieved by the said order, the revenue is in appeal before us. 4. In the meanwhile, another show-cause notice dated 16-4-2007 was issued demanding Service tax amounting to Rs. 3,14,81,709/- for the period from 1-10-2005 to 30-9-2006 as the same formed as in the previous notice and the case was assigned to Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prays for setting aside the order dated 17-3-2010 confirming the demand of service tax and upholding the order dated 26-5-2008 wherein the demand for service tax has been dropped based on the above judgment. 6. The ld. Commissioner AR appearing for the revenue, on the other hand, submits that the activity undertaken by the appellant would come under the purview of storage and warehousing services as defined in Sections 65(102) and 65(105)(zza) of the Finance Act, 1994. According to the ld. AR, the definition of goods under the Sale of Goods Act, 1930 includes every type of movable property and records, files etc. are movable property, and hence they are covered under the definition of 'goods'. The condition of sale is not necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le or under the contract of sale." From the above definition, it is clear that to constitute goods, saleability is an essential criteria. If "Saleability" was not a relevant criterion, there was no necessity to refer to the definition of goods, under the Sale of Goods Act, 1930. Sale of Goods Act governs sale and purchase of goods. Therefore, the 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. 7.2 The Hon'ble Apex Court in R.D. Saxena v. Balram Prasad Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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