9911796707
TMI Blog2013 (5) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER [Order per : Justice G. Raghuram, President] . - The appeal preferred by the assessee is against the adjudication order dated 30-11-2011 passed by the Commissioner, Service Tax, Mumbai-V. The adjudication order confirmed the demand of service tax of ₹ 1,13,13,784/- including cesses; ordered recovery of interest and penalty equal to the tax assessed, under Section 78 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rand of jewellery during the period December 31, 2005 to 2006 and 2007 and that the amounts represented recovery of actual marketing expenses incurred by DTC only of the and agreement between the parties, the adjudicating authority concluded that since DTC was providing BAS to the assessee by promotion or marketing of the goods produced by the assessee and assessee was the recipient of the said se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... products including marketing and promotional activities detailed in the agreement; and licensed product is specified in the agreement as the product supplied in accordance with the agreement. As per clause 4 of the agreement, DTC commissioned the DTC marketing campaign, the assessee has also acknowledged that it will benefit from deployment of the DTC marketing campaign. The DTC marketing campaign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visual images in the advertisements are also of jewellery and not diamonds. 6. On the basis of the relevant material including advertisements and the terms of the agreement, Revenue assumed and the adjudicating authority agreed that the assessee was the recipient of BAS provided by DTC as defined under Section 65(19) read with Section 65(105)(zzb) of the Act. 7. Ld. Counsel for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner/assessee to make the deposit, for entertainment of hearing of the appeal and direct report of compliance by 18-7-2013. In default either in deposit or reporting compliance within the stipulated time, the appeal is liable to be rejected and dismissed for failure of pre-deposit. Ld. Counsel for the petitioner/assessee is present in the Court, has noted the order and this constitutes suffi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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