Storage and warehousing services taxable when provided by a warehouse keeper; empty containers treated as goods for taxation. Storage and warehousing services provided by a storage or warehouse keeper are taxable; the provider is liable to pay service tax. The definition of goods follows the Sales of Goods Act and includes movable property and items such as stock and growing crops, while storage of agricultural produce and services by cold storages are excluded. Administrative guidance supersedes earlier clarifications and expressly treats empty containers as goods, making handling, storage or warehousing of empty containers taxable under storage and warehousing services.