2008 (4) TMI 133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : M. Veeraiyan, Member (T)]. - The applicants render services in maintaining what are known as "company owned and company operated" outlet for companies like IBP Companies Ltd. and the latter companies sell their petroleum products through these outlets. The authorities below have held that the applicants are rendering "business auxiliary services" and accordingly confirmed a demand....