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TMI Blog2014 (11) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... as they are in relation to advertisement, legal work, sales promotion, market research, storage upto the place of removal and outward transportation upto the place of removal, etc. which are all duly covered prima-facie in the scope of the definition of input service - Stay granted. - Appeal Nos. 50247 to 50249 of 2014 - Stay Order Nos. 53556 -53558/ 2014 - Dated:- 22-9-2014 - Mr. G. Raghuram and Mr. R. K. Singh, JJ. For the Appellant : Shri R. K. Philips, Advocate For the Respondent : Ms. Sweta Bector, DR ORDER Per: R. K. Singh: The stay applications alongwith appeals have been filed against order-in-original No. 44/D-I/2013 dated 30.09.2013 in terms of which service tax demand of ₹ 86,35,176/- has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ge and for further removal of goods to the company owned retail outlets or upto the warehouse of the company s commission agents on stock transfer basis. 1,60,452/- 4. Postage Courier Service tax paid on postage and courier services availed for correspondence and to send small post parcels of goods to the retail outlets and upto the premises of the company commission agents on stock transfer basis. 18,002/- 5 Security Service tax paid on the security services used for guarding factory of the appellant, retail outlets, warehouses of the company. 72,573/- 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces from the commission agents who earn commission on sale of goods on behalf of the appellant. 6,56,950/- 11 Service provided by commission agents from State of J K. Service received from the non taxable territory viz as per Finance Act, 1994 any person who receives taxable services from the person outside the taxable territory, the recipient is liable to deposit the tax, here in the present case the taxable services such as commission paid to the agent operating in state of J K. 43,191/- Total 86,35,176/- 3. The adjudicating authority has held that the aforesaid se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le goods are to be sold after the clearance from the factory from where the goods are removed. In our view the appellants have been able to make out a good prima-facie case that in their case the place of removal will be retail outlets in respect of goods sold from their retail outlets and the agents warehouse in respect of goods sold from there. In such a scenario all the services listed above would prima-facie qualify as input services as they are in relation to advertisement, legal work, sales promotion, market research, storage upto the place of removal and outward transportation upto the place of removal, etc. which are all duly covered prima-facie in the scope of the definition of input service; Indeed, prima facie similar are also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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