2010 (6) TMI 254

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..... mand of ₹ 9,88,261 on commission paid to depot managers by the assessees who are manufacturers of cotton yarn and (ii) brokerage paid to selling agents i.e., yarn brokers. Held that - in the light of the decision of Larsen & Toubro Ltd. v. CCE 2006 (6) TMI 3 - CESTAT NEW DELHI, demand on brokerage paid to yarn brokers was to be set aside. But demand on commission paid to depot managers was b .....

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..... both sides. We find that before the Commissioner (Appeals) the assessees conceded that tax on commission paid to depot managers is payable. We are therefore, not required to consider any argument on the sustainability of this demand which we accordingly uphold. The demand of Rs. 3,45,154 which is the demand on brokerage paid to yarn brokers, is however set aside in the light of the decision of th .....

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