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2016 (1) TMI 739 - CESTAT ALLAHABADBusiness Auxiliary Services - provision of services in relation to filing drawback claims, filing application for DEPB, EPCG licences etc. - change in the definition w.e.f. 10/09/2004 - . It is argued on behalf of the appellant that in spite of the amendment, the service provided by them does not fall under any of the categories (i) to (vii) under the Business Auxiliary Services head. - Held that:- the service provided by the appellant does not fall under any of the sub-Clause (i) to (vii) of Section 65 (19) under the head Business Auxiliary Services. We take notice of the fact that the appellant have neither facilitated sale of any goods of their client nor service. It is admitted fact that the appellants are not involved in any activity directly relating to promoting or marketing of goods. The appellants provided services like filing drawback claims, filing application for DEPB, EPCG licences, processing application for Star Export House Certificate etc. The scope of Business Auxiliary Services (BAS) does not cover the activities of appellants as they do not deal with promotion or marketing of goods or services. There is no incidental or auxiliary service to such marketing. - Demand set aside - Decided in favor of assessee
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