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of <h1>CESTAT rules retail outlet activities as 'Business Auxiliary Services'</h1> The Appellate Tribunal CESTAT, New Delhi ruled that the applicant's activities at a retail outlet owned by HPCL fall under 'Business Auxiliary Services'. ... Applicant is maintaining a retail outlet which is owned and operated by HPCL and in this regard the applicant performs several activities which have been held to be ‘Business Auxiliary Services’ – considering the submission of assessee that they are in a small scale business and has difficulty in mobilizing resources for pre-depositing the tax and penalty, stay is partly granted The Appellate Tribunal CESTAT, New Delhi found that the applicant's activities at a retail outlet owned by HPCL constitute 'Business Auxiliary Services'. A service tax of Rs. 1,62,184/- was demanded, but the tribunal directed the applicant to deposit Rs. 50,000/- within eight weeks, with the balance amount waived and recovery stayed.
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