Promotion of immovable property is not "goods" for Business Auxiliary Service, supporting waiver of pre-deposit and stay of recovery.

For levy under Business Auxiliary Service, the subject promoted must answer the statutory meaning of "goods" as movable property under the Sale of Goods Act, 1930. Promotion and endorsement of residential and commercial projects, hotels, infrastructure projects, amusement parks and educational institutes, being immovable property, did not fall within that meaning. On that prima facie view, the demand under Business Auxiliary Service was not sustainable, and complete waiver of pre-deposit with stay of recovery was granted.

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Issues: Whether the activity of promoting and endorsing immovable property projects could be treated as 'goods' for levy under Business Auxiliary Service, and whether the applicant was entitled to waiver of pre-deposit and stay of recovery.

Analysis: 'Goods' for the purpose of the service tax entry was read in the sense provided by the Sale of Goods Act, 1930, namely movable property. The projects promoted were residential and commercial complexes, hotels, infrastructure projects, amusement parks and educational institutes, which are immovable property and therefore do not fall within the statutory meaning of goods. On that prima facie view, the demand under Business Auxiliary Service was not sustainable, and the alternative suggestion that the activity may fall under brand promotion did not affect the present demand.

Conclusion: The applicant was entitled to complete waiver of pre-deposit and stay of recovery, and the demand under Business Auxiliary Service was not sustained at this stage.

Ratio Decidendi: For levy under Business Auxiliary Service based on promotion of goods, the subject promoted must answer the statutory meaning of goods as movable property under the Sale of Goods Act, 1930; promotion of immovable property does not satisfy that requirement.

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