2014 (10) TMI 522

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nkar, AR JUDGEMENT Per: Ashok Jindal: The applicant is seeking waiver of pre-deposit of the impugned demand confirmed against them under the category of Business Auxiliary Service. 2. The brief facts of the case are that the applicants are having an agreement with M/s New Kolkata International Development P. Ltd. (NKID) and the celebrity. As per the terms of the agreement, the applicant agreed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ale of Goods Act, 1930, "goods" means every kind of movable property other than actionable claims and money. He further submits that in fact the goods which the department sought to tax are immovable property and are not goods as per section 2(7) of the Sale of Goods Act, 1930. Therefore, they are not liable to pay service tax under the category of Business Auxiliary Service. He further submits th....