2016 (8) TMI 497

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an Kumar Singh, Supdt (AR), for Respondent ORDER Present appeal is against  Order-in-Appeal  No. 193/CE/APPL/NOIDA/09 dated 29/07/2009 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants are selling agents for M/s Reliance Industries Ltd. and M/s IPCL. They receive commission. They are paying service Tax on the am .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re-quantification of demand. He also modified the penalty imposed by reducing it to be equaled to requantified demand. Against the said Order-in-Appeal the appellant is before us. 3. Heard the learned counsel who has stated that the appellant is "Del-Credere" agent as per the agreement. The appellant is responsible for both sale of the goods and recovery of the payment. For sale of the goods app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cannot be treated as consideration for providing taxable service. Learned Departmental Representative has reiterated contents of the impugned order. 4. We have considered the rival submissions, we agree with the finding of this Tribunal in the case of Tradex Polymers Pvt. Ltd. and hold that early payment discount in this case are cash discount and received in view of early payments made to the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X