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TMI Blog2015 (1) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ms. D.M. Durando, Dy. Comm. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. PIII/VM/167/09, dated 21-8-2009 passed by Commissioner of Central Excise (Appeals), Pune. 2. The appellant, M/s. Behr India Ltd. purchased Wire Harness from M/s. Tyco Electronics Corporation India (P) Ltd. and sold the same to their principal M/s. Behr Czech Republic. Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 'commission income'. Therefore, the department came to the conclusion that the appellant was acting as a Commission agent for M/s. Tyco Electronics Corporation India (P) Ltd., and hence on the mark up made by them, they are liable to pay Service Tax under the category of "Business Auxiliary Service". Accordingly, a notice was issued and the demands were confirmed vide order dated 16-12-2008 sole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gin has been reflected in the profit and loss account as commission income by mistake, it cannot be presumed that they have acted as a commission agent for Tyco Electronics Corporation India (P) Ltd. There is no evidence adduced by the Revenue in support of the claim that they have functioned as a commission agent of Tyco Electronics Corporation India (P) Ltd. He also relies on the decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue reiterates the findings of the lower authorities and submits that the appellant's balance sheet, the mark up has been shown as commission income and therefore, the allegation that the appellant that has functioned as a commission agent is sustainable in law. Accordingly she pleads for upholding the impugned order. 5. We have carefully considered the rival submissions. 6.1 We h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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