2007 (11) TMI 662 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's application for stay of the operation of the impugned order. The Commissioner (Appeals) found that the respondents are not covered under the 'business auxiliary service' as they only have a weigh bridge and weigh goods. The Tribunal concluded that weighment of goods does not qualify as a 'business auxiliary service'.