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TMI Blog2014 (7) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... use (7) of Section 2 of the Sales of Goods Act 1930. As per the provisions of Section 2(7) of Sales of Goods Act 1930 the goods has to be a category of ‘movable property’. Movable property in general trade parlance is considered as a property in goods which can fetch certain price. In the present facts and circumstances of the case the effluent discharge facility is for disposal of a waste which is not being purchased by any person but is only being disposed of by utilizing the services of the appellant. As the relevant facilities/services of transportation provided by appellant are not the ‘goods’ as defined in Section 2(7) of the Sales of Goods Act 1930, the same cannot be considered as a service provided for transportation of goods as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. He relied upon the following case-laws in support of his arguments:- i) Neuland Lab. Ltd Vs CCE Hyderabad [2010 (20) STR 802 (Tri-Bang)] ii) South India Viscose Ltd Vs CCE Coimbatore [1997 (22) RLT 135 (CEGAT)] iii) Gwalior Rayon Silk Mfg. (WVG) Co.Ltd Vs CCE Indore [1985 (21) ELT 832 (Tribunal) iv) Tata Consultancy Services Vs State of Andhra Pradesh [2004 (178) ELT 22 (SC)] 2.1 It was also the case of the Ld.Advocate that the demand is clearly time barred in view of the correspondence exchanged between the appellant and the Department as brought out in Para 9(f) of the grounds of appeal. 3. Shri G.P. Thomas (AR) appearing on behalf of the Revenue argued that under the Service Tax law it is not necessary that an activity sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... things attached to or forming part of the land which are agreed to be served before sale or under the contract of sale; 4.3 As per definition of 'goods' given in Section 65 (50) of the Finance Act, 1994 the meaning of 'goods' for the purpose of Service Tax law has to be as assigned in Clause (7) of Section 2 of the Sales of Goods Act 1930. As per the provisions of Section 2(7) of Sales of Goods Act 1930 the goods has to be a category of 'movable property'. Movable property in general trade parlance is considered as a property in goods which can fetch certain price. In the present facts and circumstances of the case the effluent discharge facility is for disposal of a waste which is not being purchased by any person but is only being dispo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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