https://www.taxtmi.com/caselaws?id=252388 For levy under Business Auxiliary Service, the subject promoted must answer the statutory meaning of "goods" as movable property under the Sale of Goods Act, 1930. Promotion and endorsement of residential and commercial projects, hotels, infrastructure projects, amusement parks and educational institutes, being immovable property, did not fall within that meaning. On that prima facie view, the demand under Business Auxiliary Service was not sustainable, and complete waiver of pre-deposit with stay of recovery was granted. en-us Mon, 15 Sep 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252388 For levy under Business Auxiliary Service, the subject promoted must answer the statutory meaning of "goods" as movable property under the Sale of Goods Act, 1930. Promotion and endorsement of residential and commercial projects, hotels, infrastructure projects, amusement parks and educational institutes, being immovable property, did not fall within that meaning. On that prima facie view, the demand under Business Auxiliary Service was not sustainable, and complete waiver of pre-deposit with stay of recovery was granted. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252388