2008 (9) TMI 138

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..... goods, therefore, cannot be said to be provider incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced - appeals filed by the department are rejected - ST/370,379,381,389,392,394,417,420-425,429 of 2006 - ST/237 to 250 of 2008 - Dated:- 4-9-2008 - JUSTICE S.N. JHA, PRESIDENT and M. VEERAIYAN, TECHNICAL MEMBER Vikas Khandelwal for the Appella .....

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..... 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 respondents are not concerned with the sale or marketing of the goods, therefore, cannot be said to be provider incidental or .....

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