2008 (9) TMI 138 - AT - Service Tax

Levy of service tax under the head Business Auxiliary Service on the charges collected by the respondents for weighing consignments using the weigh bridge (Dharmkanta) - As respondents are not concerned with the sale or marketing of the goods, therefore, cannot be said to be provider incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced - appeals filed by the department are rejected

Summary

The Appellate Tribunal CESTAT, New Delhi, rejected appeals by the Department regarding the levy of service tax on charges for weighing consignments using a weigh bridge. The Tribunal found that the service did not fall under 'Business Auxiliary Service' as the respondents were not involved in the promotion, marketing, or sale of goods. The decision was based on a previous case involving Deepak Computers.