TMI Blog2014 (10) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... r the category of Business Auxiliary Service is not sustainable. In these circumstances, the applicant has made out a case for complete waiver of pre-deposit - Stay granted. - Appeal No.ST/88243/14-MUM - Stay Order No. S/1023/2014-WZB/C-I(CSTB) - Dated:- 15-9-2014 - Ashok Jindal and P S Pruthi, JJ. For the Appellant : Shri Vishal Agarwal, Adv. For the Respondent : Shri D Nagvenkar, AR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , same are liable for service tax. Accordingly, impugned demands were confirmed. 3. Shri Vishal Agarwal, ld. Counsel appeared and submits that the goods which were promoted by the artist by way of agreement are not 'goods' as per the Finance Act, 1994. As section 65(50) provides that goods means definition assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930. As pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. Therefore, waiver of pre-deposit be granted. 4. Heard the counsel. Considered the submissions. 5. Prima facie we are convinced with the argument of the counsel that the product in question are not 'goods' as per section 2(7) of the Sale of Goods Act, 1930. Therefore, the levy of service tax under the category of Business Auxiliary Service is not sustainable. In these circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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