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TMI Blog2013 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... R JUDGEMENT Per Sahab Singh: This appeal is filed by M/s J.J. Foam Pvt. Ltd. against the Order in Appeal No. 100-CE/GZB/2008 dated 29.04.2008 passed by the Commissioner, Central Excise (Appeals), Ghaziabad. 2. Brief facts of the case are that appellants are manufacturer of P.U. foam blocks and sheets, mattresses, pillows, cushions and bolsters of P.U. foam. During the course of visit to their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irmed the service tax amounting to Rs. 1,93,461/along with interest and also imposed the penalty under the Finance Act. The appellants preferred an appeal before the Commissioner Central Excise (Appeals), who vide impugned order has rejected their appeal. Appellants have preferred this appeal against the impugned order in the Tribunal. 3. Ld. Advocate appearing for the appellants submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Ltd. and has submitted that in view of clause b and d of the Para 3.1 of the agreement the appellant's activity falls under Market Research Agency Service and accordingly the lower authorities have rightly confirmed the demand. 5. After hearing both sides, we find that the dispute involved in this appeal whether the activities of appellants fall under Market Research Agency Service or not Marke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Aerotech India (P) Ltd. (AI). In para 3 of the Agreement Obligations of Sales Promotion Agent are mentioned. As per para 6.1 of the Agreement the appellants shall supervise, obtain & promote the sale of products or 'AI' in the territory of Delhi and nearby areas and shall look after the timely delivery & approval of goods, and as per para 6.2 of the agreement the appellants shall be responsib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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