CCE Vs. DEEPAK COMPUTERS AND ORS.

JUDGEMENT

(1.) COMMON issue involved, therefore, the appeals are being taken together. Revenue filed these appeals against the impugned orders, whereby the demand of service tax was set aside by treating that the respondents are not providing Business Auxiliary Service as defined under Section 65(19) of Finance Act.

(2.) The respondents are managing Dharamkanta and were issuing weighment slips in respect of the goods which were weighed at the Dharamkanta. The revenue issued various show cause notices to respondents on the ground that respondents are providing Business Auxiliary Service in relation to marketing of goods. The Adjudicating Authority confirmed the demand. The Commissioner (Appeals) in the impugned order held that the respondents are not at all provided any service with regard to promotion or marketing or sale of goods as they are not concerned with goods nor with marketing or selling the goods. The respondents do not have any interest in the sale on or marketing of the goods or in the nature of goods to be weighed. The respondents do not even know whether the goods under weighment are for sale or for captive consumption.

(3.) THE contention of revenue in the present appeal is that without weighment of goods, the goods cannot be sold in the market. For sale of goods the, weighment is necessary requirement and without ascertaining the weight of goods the sale is not possible. It is also submitted by revenue that Business Auxiliary Service means any service in relation to promotion or marketing or sale of goods produced. A service incidentally or auxiliary to promotion or marketing is also included in the Business Auxiliary Service. As the respondents are providing a service incidental or auxiliary to the service in relation to marketing or sale of goods, therefore, are covered under the cover of Business Auxiliary Service.