https://www.taxtmi.com/caselaws?id=756618 CESTAT Kolkata held that maintenance and handling services for operating a Company Owned Company Operated outlet did not constitute Business Auxiliary Service under service tax provisions. The appellant was engaged by IOCL for outlet maintenance and handling, not for promotion, marketing or selling activities. The agreement clauses did not support the Department's contention that services promoted sales or marketing of IOCL products. The services could be categorized as Management and Maintenance Service, but no demand was raised under this category. Consequently, service tax demand under Business Auxiliary Service was unsustainable, and the appeal was allowed with the impugned order set aside. en-us Tue, 06 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 06:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756618 CESTAT Kolkata held that maintenance and handling services for operating a Company Owned Company Operated outlet did not constitute Business Auxiliary Service under service tax provisions. The appellant was engaged by IOCL for outlet maintenance and handling, not for promotion, marketing or selling activities. The agreement clauses did not support the Department's contention that services promoted sales or marketing of IOCL products. The services could be categorized as Management and Maintenance Service, but no demand was raised under this category. Consequently, service tax demand under Business Auxiliary Service was unsustainable, and the appeal was allowed with the impugned order set aside. Case-Laws Service Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756618