https://www.taxtmi.com/caselaws?id=31302 The Tribunal dismissed the appeals, upholding the orders that set aside the demand for service tax. It was determined that the respondents, as owners of Dharamkanta, were not providing Business Auxiliary Service by undertaking weighment of goods since they were not engaged in the promotion, marketing, or sale of goods. The Tribunal clarified that weighment services alone did not qualify as Business Auxiliary Service under the Finance Act, emphasizing the necessity for such services to be connected to promotional or marketing activities to fall under that category. en-us Tue, 24 Jun 2008 00:00:00 +0530 Tue, 30 Dec 2008 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31302 The Tribunal dismissed the appeals, upholding the orders that set aside the demand for service tax. It was determined that the respondents, as owners of Dharamkanta, were not providing Business Auxiliary Service by undertaking weighment of goods since they were not engaged in the promotion, marketing, or sale of goods. The Tribunal clarified that weighment services alone did not qualify as Business Auxiliary Service under the Finance Act, emphasizing the necessity for such services to be connected to promotional or marketing activities to fall under that category. Case-Laws Service Tax Tue, 24 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31302