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    <title>2008 (4) TMI 133 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT NEW DELHI held that applicants providing services for maintaining &quot;company owned and company operated&quot; outlets are rendering &quot;business auxiliary services.&quot; 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.</description>
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      <description>The Appellate Tribunal CESTAT NEW DELHI held that applicants providing services for maintaining &quot;company owned and company operated&quot; outlets are rendering &quot;business auxiliary services.&quot; 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.</description>
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