Service tax on Income from auction of abandoned cargo?

 Income from auction of abandoned cargo not taxable under Storage & Warehousing Services as its a sale COMMISSIONER OF CENTRAL EXCISE (APPEALS), CHENNAI BENCH Sical Distriparks Ltd., In re P. AYYAM PERUMAL, COMMISSIONER (APPEALS) ORDER-IN-APPEAL NO. 121 of 2011 (MST) Appeal No. 41 of 2010 (MST) JULY  27, 2011 ORDER 1. This is an appeal filed by M/s. SICAL Distriparks Limited, No. 32, Rajaji Salai, Chennai – 600 001 (hereinafter referred to as appellant), against the Lower Adjudicating Authority’s Order-in-Original No. 83/2009 dated 27-11-2009. 2. Brief facts ...