9911796707
TMI Blog2011 (6) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... inance Act, 1994 - services provided by the appellant prima facie is covered by the Circular No. 111/05/2009-S.T., dated 24-2-2009 issued by the Board. waiver of pre-deposit granted. Treating the amount already paid by the appellant is sufficient - ST/307/2008 - ST/271/2011(PB) - Dated:- 28-6-2011 - S/Shri D.N. Panda, Sahab Singh, JJ. S/Shri S. Vasudevan and Krishan Mohan, Advocates, for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 orders passed in appellant s own case on 1-10-10, 21-10-10 31-1-11 by Jaipur Commissionerate. 2. On the other hand, learned DR submits that the appellant having an outlet for promoting sale of branded goods of Koutons called Charlie Outlaw was providing brand named service since no marketing could be made without brand name. Learned DR also relied upon contractual terms between appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliary Service to Kouton Retail India Ltd. Had Revenue adduced evidence of procuring Business by the appellant entering into agreement with recipient of service of Appellant, Revenue would have succeeded. But service being only provided by the appellant to Kouton Retail India Ltd., there is no scope to appreciate that the appellant marketed any branded service. The appellant soldgoods in its outle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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