Weighment Activity to Verify Grain Quantity Not Considered a Business Auxiliary Service; No Service Charges Applied.

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....Taxability of activity - weighment charges - It is found that weighment, by the appellants, is done to ensure that the declared quantity of grains is supplied by the agencies; therefore, it cannot be said that the weighment is a service, leave alone Business Auxiliary Service; deduction of weighment charges is not a consideration towards any service rendered. - AT....