The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that undertaking the weighment of goods by the Food Corporation Of India (FCI) is not covered under "business auxiliary service".The bench of S. S. Garg (Judicial Member) And P. Anjani Kumar (Technical Member) has observed that weighment by the FCI is done to ensure that the declared quantity...
