Weighment charges are outside Business Auxiliary Service where the activity does not promote or market clients' goods.

Charges collected for weighment of consignments using a weigh bridge were not treated as Business Auxiliary Service. On identical facts, the Tribunal had held that weighment by the owner of a dharamkanta is not an activity in relation to promotion, marketing or sale of goods, because it does not assist the sale or marketing of goods produced or provided by clients. The same reasoning was applied here, so the activity was held outside the scope of Business Auxiliary Service and therefore not taxable under that category.

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Issues: Whether charges collected for weighment of consignments using a weigh bridge could be taxed as Business Auxiliary Service.

Analysis: The dispute was covered by the Tribunal's earlier decision on identical facts. Weighment of goods by the owner of a dharamkanta was held not to be a service in relation to promotion or marketing or sale of goods. Since the activity did not assist the sale or marketing of goods produced or provided by clients, it did not fall within the scope of Business Auxiliary Service.

Conclusion: The activity was not taxable as Business Auxiliary Service, and the appeals were liable to fail.

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