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TMI Blog2014 (10) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... d for them. The appellants have been informed that new year has just begun and it is time for them to look forward and plan. In the case of Allied Domecq, the letter starts with sentence stating that full reimbursement as promoter margin will be allowed on the Scotch Brands. Indeed the manufacturer of wines has indicated that they would be paying overriding commission of ₹ 15/- per 750 ml. b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, for the Appellant. Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. The appellant is engaged in the trading activity of liquor products of various manufacturers. The appellant stopped paying Service Tax with effect from 1-7-2003 to 30-6-2004 on the ground that they were actually commission agent only and the service provided by the commission agent was not liable to Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Distillers (India) Ltd., the appellants have been appreciated for their splendid performance for the year 1995-96 and intimated the revised target fixed for them. The appellants have been informed that new year has just begun and it is time for them to look forward and plan. In the case of Allied Domecq, the letter starts with sentence stating that full reimbursement as promoter margin will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a promoter s fee of ₹ 6/- per case. All these agreements which were placed would show clearly that activity of the appellant is not merely of the commission agent but in all the cases include promotional activities and further in some cases, the appellant performed as C F agent also. Therefore, on the basis of the agreements/orders placed by the appellants, the appellant is not a mere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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