2014 (1) TMI 144

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..... s to their parent company. Therefore, question of levying Service tax on this transaction under the “Business Auxiliary Service” treating the profit made as consideration for services does not arise - Stay granted. - ST/3048/2011 - Stay Order No. 1498/2012 - Dated:- 30-8-2012 - Shri P.G. Chacko and M. Veeraiyan, JJ. Shri Harish Bindumadhavan, Advocate, for the Appellant. Shri Ganesh Haa .....

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..... tax amounting to Rs. 32,39,676/- stands demanded along with interest and penalties imposed. 3. The learned advocate submits that it is a clear case of purchase by the appellant from M/s. Eastern India Enterprises and sale to the parent company as permitted under the Central Sales Tax Act. To treat the amount of profit made in such transactions as towards rendering of Business Auxiliary Service .....

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