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TMI Blog2017 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... t the proper margins in their business, mere publication of name of the company and the details explained above cannot amount to sale or promotion - demand set aside - appeal allowed - decided in favor of appellant. - ST/1361 & 04 of 2011 - ST/A/55600–55601/2017-CU[DB] - Dated:- 29-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. Alok Kothari, C. A. for the appellant Sh. Sanjay Jain, AR for the Revenue ORDER Per: (Dr.) Satish Chandra The present appeals have been filed against the order-in-appeal No.270 (DKV) ST/JPR-I/2011 354(DKV)ST/JPR-I/2010 dated 17.06.2011 dt. 7.10.2010 passed by the Commissioner (Appeals), Jaipur-I. 2. During the period under consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmd.) where it was observed that- 5. The first submission made by the ld. Counsel was that this cannot be considered as a business auxiliary service at all. It was submitted that the activity undertaken by the appellant cannot be considered as promotion or marketing or sale of goods produced or provided by or belonging to the client which attracts service tax as per the definition of business auxiliary service under Section 65(19) of the Finance Act, 1994. The ld. Additional Commissioner (A.R.) on behalf of the Revenue vehemently argued that the publication of the details of the medicines/ products of the manufacturers in the monthly news magazine amounts to business auxiliary service. Without the support of chemists and druggists a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the product such as its application, its utilisation, its efficacy and the benefits that arise from the use of the medicine, no promotion of sale or marketing would be possible. The information given by the appellant is limited to the name of the product and the name of the company and it would not indicate how the product was developed, how it can be used and who should use it and in what quantity. Mere publication of name of the company and the details explained above cannot amount to sale or promotion. We find ourselves in agreement with these submissions since mere publication of name of the company and name of the product along with details relating to price, packaging and dosage would not promote the sale or marketing of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that the monthly news is nothing but a newspaper. He relies on the observation of the Apex Court in para 11 The contents of these law reports constitute news in so far as the subscribers and the readers of these reports are concerned. It is by reading these law reports they come to know of the latest legal position prevailing in the country on any question decided in the decisions reported in the said reports . He submits that All India Reporter is monthly magazine meant for advocates and courts but nevertheless it was considered as a newspaper. In this case also monthly news published by them provides information useful to chemists druggists. Therefore it has to be considered as a newspaper and therefore considered as a part of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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