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2008 (6) TMI 80 - CESTAT NEW DELHIRespondents 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/marketing/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, 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
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