2014 (8) TMI 413

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..... agreement with M/s. Talreja Trade (HUF) for marketing this liquor. Therefore, it cannot be said that the appellant are the job workers for Talreja Trade. Further, if at all any demand of service tax could have been made, that could have been made against only Talreja Trade as they are the selling agents of the appellants. With these observations, we find that the appellant are not liable to pay se .....

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..... unt of demand and take up the appeal for final disposal. 3. The facts of the case are that the appellants are the manufacturer of sugar and denatured spirit/denatured ethanol. The appellants are also having their brand name registered as Pahili Dhar . The appellants were manufacturing country liquor under the brand name of Pahili Dhar . The appellants were having an agreement with M/s. Talrej .....

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..... f the appellant themselves. The appellants are having the agreement with M/s. Talreja Trade (HUF) for marketing this liquor. Therefore, it cannot be said that the appellant are the job workers for Talreja Trade. Further, if at all any demand of service tax could have been made, that could have been made against only Talreja Trade as they are the selling agents of the appellants. With these observa .....

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