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of <h1>CESTAT Bangalore Upholds Commissioner's Decision on Business Auxiliary Services for Stock Broker</h1> <h3>COMMISSIONER OF CUS. & C. EX., HYDERABAD-II Versus C. IL SECURITIES LTD.</h3> The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals)'s order setting aside demands made in OIO No. 3/06. The assessee, providing ... Stock Broker Service - Revenue contented that assessee was providing Stock Broker services besides services as Registrar and Share Transfer Agent to various companies cover under 'Business Auxiliary services' - Held that revenue contention was not correct and set aside The Appellate Tribunal CESTAT, Bangalore upheld the Commissioner (Appeals)'s order setting aside demands made in OIO No. 3/06. The assessee, providing Stock Broker services, was not liable for Business Auxiliary Services as there was no promotion of sales or marketing of goods. The Revenue's challenge was rejected, and the stay application was denied.
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