2018 (11) TMI 1521

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..... e for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is filed by Revenue against Order-in-Appeal No. 53/2008(H-II) S.T, Dated 31.10.2008. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the respondent is liable to discharge service tax liability under the category of 'Business Auxiliary Service' for the amount r .....

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..... e respondent is a Sales Promotion Agent for IMFL manufacturers and therefore taxable under "Business Auxiliary Service" and is not Commission Agent. She would draw our attention to the agreement entered into by appellant with the manufacturers of IMFL. She would submit that the role of respondent is not only a Commission Agent but is also doing sales promotional activities. 5. Ld. Counsel submits .....

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..... antum of sale or purchase. The first appellate authority has correctly come to the conclusion that the respondent is covered under the notification No. 13/2003-ST, dated 20.06.2003 for the period in question and no tax liability arises. We do find that such conclusion is correct and that the decisions cited by Ld. Counsel directly apply to the case in hand and are favouring respondent. Accordingly .....

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