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of <h1>CESTAT rules in favor of tax authorities in business auxiliary services case, imposes penalties</h1> The Appellate Tribunal CESTAT NEW DELHI held that applicants providing services for maintaining 'company owned and company operated' outlets are rendering ... Applicants render services in maintaining “company owned & company operated” outlet for companies like IBP Companies Ltd. and the latter companies sell their petroleum products through these outlets - Authorities below have held that impugned services are taxable under category of “business auxiliary services” – stay partly granted The Appellate Tribunal CESTAT NEW DELHI ruled that applicants providing services for maintaining 'company owned and company operated' outlets are rendering 'business auxiliary services.' They confirmed a demand of Rs. 81,063/- and Rs. 7,628/- in two cases and imposed penalties. The Tribunal ordered the applicants to deposit specified amounts within eight weeks and waived pre-deposit of the remaining amounts pending appeal.
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