2007 (7) TMI 200

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g against the similarly situated parties for payment of Sales Tax - Bench had already taken a view that the appellants do not render any service but simply sell the goods - Therefore, they would not be liable to pay Service Tax under the category of “Business Auxiliary Services” – assessee’s appeal allowed
Shri T. K. Jayaraman, Member (T) Shri M. Balagopal, Advocate, for the Appellant. Shri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ders & Ors. v. CCE, Cochin - By Final Order No. 673 & 674/2007 dated 7-6-2007. 3. The learned JDR stated that appellants are marketing the goods of BSNL and they are liable to pay Service Tax under the category of "Business Auxiliary Services". 4. On a very careful consideration of the issue, I find that the matter is covered by the decisions of the Tribunal cited supra. The appellants merely pu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X