2008 (9) TMI 119

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..... sale or marketing of the goods, therefore, cannot be said to be provider of incidental or auxiliary service to any activity such as promotion or marketing or sale of goods produced – therefore, demand was rightly set aside by Commissioner (Appeals) - ST/151-152/2007 - ST/232-233/2008 (PB), - Dated:- 2-9-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri Vijay Kumar, .....

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..... produced or provided by or on behalf of the clients. 4. Both the sides agreed that identical issue has been decided in favour of the party by the Tribunal in the case of CCE, Chandigarh v. Deepak Computer Others in Final Order No. ST/151 to 185/2008 dated 24-6-2008 [2008 (12) S.T.R. 569], wherein it has been held as follows "We find that in these appeals the respondents are ow .....

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