2008 (7) TMI 155

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..... he Revenue is that the respondents are providing business auxiliary service - 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
S.S. Kang, Vice President, and Rakesh Kumar, Member (Technical) Shri B.K. Singh, SDR, Departmenta .....

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..... igarh vs. M/s. Deepak Computers & Ors. Vide Final Order dated 24.06.2008. The Tribunal has held as under:- "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 Service means any service in relation to promotion or marketing or sale of goods, produced or provided by or belonging to clients. As r .....

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