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TMI Blog2007 (12) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeal No. ST/69/2005-SM - A-2080/KOL/2007 - Dated:- 28-12-2007 - Shri D.N. Panda, Member (J) [Order per] - The Ld. Counsel Mr. Santhanam appearing for the appellants submitted that the demand framed by the ld. Appellate Authority at page 11 in the impugned order is as under : "In the instant case the main issue is to be decided whether the commission received against the services of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in the case of Larsen Toubro Ltd. v. Commr. of Central Excise, Chennai which has overruled the Prabhat Zarda judgment reported in 2006 (2) S.T.R. 584 (Tri.) = 2002 (145) E.L.T. 222 (Tribunal). In view of specific overruling of that decision and for the clear fact finding, the Medpro judgment rendered by the Tribunal after one day of L T judgment and the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reported in 2006 (4) S.T.R. 595 (Tri.-Del.) cited by Revenue, judicial discipline is to be followed. Accordingly, the appellant should succeed. 4. Ld. JDR relying on the judgment of the case of Tribunal in the case of Super Poly Fabriks Ltd. as well as on Medpro Pharma Pvt. Ltd. strongly argued that Appellant's case is not covered by decision of L T's case. Therefore, he prays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai wherein it was held that: "We are, therefore, of the view that even if one segment of activities is not demonstrated to be performed, it cannot be held that the appellants were not engaged in taxable service. Due to their orchestrated nature of work, such isolated activity can also be covered under "C F Operations". Merely, because the bassoon was not played in one of the movements of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order with a clear factual finding that the activity was mere procurement of order, Revenue does not get any support from Super Poly Fabriks case or the case of Medpro Pharma cited supra. 6. When there is no over ruling of L T's judgment either by Super Poly Fabriks or Medpro Pharma cited aforesaid which was also decided by the Larger Bench, it can unambiguously be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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