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    <title>2008 (9) TMI 138 - CESTAT, NEW DELHI</title>
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    <description>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.</description>
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      <title>2008 (9) TMI 138 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=32358</link>
      <description>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.</description>
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      <pubDate>Thu, 04 Sep 2008 00:00:00 +0530</pubDate>
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