TMI Blog2009 (10) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ng note of the fact that appellants discharged the tax liability with interest as soon as they came to know of the liability. Held that- I agree with the Commissioner (Appeals) when he says that it would be unfair if the provision of section 80 of Finance Act, 1994 is not resorted to in this case. Accordingly, appeal filed by the revenue is rejected. - ST/294 OF 2009 - A/2194/WZB (AHD.) OF 2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing as del credere agent when required by Reliance Industries Ltd. The del credere services provided by the appellants were considered to be relating to promotion or marketing or sale of goods and held to be classifiable as business auxiliary services. 2. No one has appeared on behalf of the respondents. Shri Rajendra Nagar, learned SDR on behalf of the revenue submits that penalty under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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