9911796707
TMI Blog2013 (12) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... al preferred by the assessee is against the adjudication order dated 30.11.2011 passed by the Commissioner, Service Tax, Mumbai V. The adjudication order confirmed the demand of service tax of Rs. 1,13,13,784/- including cesses; ordered recovery of interest and penalty equal to the tax assessed, under Section 78 of the Finance Act, 1994 (the Act). 2. The assessee was assumed by Revenue to have pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts represented recovery of actual marketing expenses incurred by DTC only of the and agreement between the parties, the adjudicating authority concluded that since DTC was providing BAS to the assessee by promotion or marketing of the goods produced by the assessee and assessee was the recipient of the said services, under the reverse charge mechanism enjoined by Section 66A of Chapter V of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licensed product is specified in the agreement as the product supplied in accordance with the agreement. As per clause 4 of the agreement, DTC commissioned the DTC marketing campaign, the assessee has also acknowledged that it will benefit from deployment of the DTC marketing campaign. The DTC marketing campaign includes procurement, creation, publication and distribution of periodical DTC advert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asis of the relevant material including advertisements and the terms of the agreement, Revenue assumed and the adjudicating authority agreed that the assessee was the recipient of BAS provided by DTC as defined under Section 65(19) read with Section 65(105)(zzb) of the Act. 6. Ld. Counsel for the assessee strenuously contended that the activities under the agreement would either constitute Intell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport of compliance by 18.7.2013. In default either in deposit or reporting compliance within the stipulated time, the appeal is liable to be rejected and dismissed for failure of pre-deposit. Ld. Counsel for the petitioner/assessee is present in the Court, has noted the order and this constitutes sufficient intimation to the assessee of the obligations under this order. Stay application is dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
