2008 (4) TMI 133 - AT - Service Tax

Applicants render services in maintaining company owned & company operated outlet for companies like IBP Companies Ltd. and the latter companies sell their petroleum products through these outlets - Authorities below have held that impugned services are taxable under category of business auxiliary services stay partly granted

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that applicants providing services for maintaining "company owned and company operated" outlets are rendering "business auxiliary services." They confirmed a demand of Rs. 81,063/- and Rs. 7,628/- in two cases and imposed penalties. The Tribunal ordered the applicants to deposit specified amounts within eight weeks and waived pre-deposit of the remaining amounts pending appeal.