Tribunal denies Revenue's stay application, weighing goods not 'business auxiliary service'.

The Appellate Tribunal CESTAT NEW DELHI denied the Revenue's application for stay of the impugned order. It was held that the respondents, who only operate a weigh bridge to weigh goods, do not fall under 'business auxiliary service' as per the Commissioner (Appeals) decision. The Tribunal ruled that the act of weighing goods does not meet the criteria for 'business auxiliary service'.

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The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's application for stay of the operation of the impugned order. The Commissioner (Appeals) found that the respondents are not covered under the 'business auxiliary service' as they only have a weigh bridge and weigh goods. The Tribunal concluded that weighment of goods does not qualify as a 'business auxiliary service'.

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