2008 (6) TMI 80

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..... produced or provided by or belonging to clients. As respondents are not concerned with the sale or marketing of the goods, therefore, can not be said to be provider incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced – demand was rightly set aside - 368-369, 371-378, 380 & others - - - Dated:- 24-6-2008 - Shri S.S. Kang, Vice President and S .....

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..... at the Dharamkanta. The revenue issued various show cause notices to respondents on the ground that respondents are providing Business Auxiliary Service in relation to marketing of goods. The Adjudicating Authority confirmed the demand. The Commissioner (Appeals) in the impugned order held that the respondents are not at all provided any service with regard to promotion or marketing or sale of go .....

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..... in the Business Auxiliary Service. As the respondents are providing a service incidental or auxiliary to the service in relation to marketing or sale of goods, therefore, are covered under the cover of Business Auxiliary Service. 4. We find that in these appeals, the respondents are owner of Dharamkanta and they are undertaking the weighment of the goods. We find the Business Auxiliary Servic .....

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