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TMI Blog2013 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission Agent, falling within the definition of 'Business Auxiliary Services' enshrined in Section 65 (19) of the Finance Act, 1994 – Held that:- There is nothing on record, to come to a conclusion that appellants have been purchasing and selling the goods - In the Job Contract, it is directed that the appellants herein shall maintain pump in a particular way for sale of the goods and, or ask for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tition is filed for the waiver of pre-deposit of following amounts:- (a) In Appeal No. ST/10382/2013 in respect of M/s. Jaysukh Dayani - Service Tax of Rs. 10,86,615/- with interest and penalty of equivalent amount under Section 78 and penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994. (b) In Appeal No. ST/10383/2013 in respect of M/s. Vilesh Premji Thacker - Service Tax of Rs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered as a Commission Agent, falling within the definition of 'Business Auxiliary Services' enshrined in Section 65 (19) of the Finance Act, 1994. It is also his submission that the adjudicating authority as well as the first appellate authority has not considered that this fact of the case. It is his submission that they are not commission agents and have been taking a consistent stand that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants herein are purchasing and selling the products of M/s. IOCL, is unsubstantiated. There is nothing on record, at this juncture to come to a conclusion that appellants have been purchasing and selling the goods. Be that as it may, we find that the contract entered into by the appellants with M/s. IOCL, specifically talks about the role to be played by the appellants, which is indicated as Job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only). Both the appellants to deposit the amounts as directed above, within eight weeks from today and report compliance on 29.08.2013 before Deputy Registrar. Deputy Registrar, after ascertaining compliance will place the appeals before the Bench for appropriate orders on 08.09.2013. Subject to such compliance being reported, the applications for the waiver of pre-deposit of balance amounts inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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