2018 (11) TMI 1521

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..... 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 - impugned order upheld - appeal dismissed - decided against appellant-Revenue. - APPEAL No. ST/36/2009 - A/31403/2018 - Dated:- 8-10-2018 - Mr. M.V. RAVINDRAN, MEMBE .....

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..... ity by holding a view that the services rendered by the respondent would be as sales promotion agent and therefore is not eligible for the benefit of notification No. 13/2003-ST as a Commission Agent. Adjudicating authority confirmed the demands so raised with interest and imposed penalties. The first appellate authority, after considering the clauses of the agreement entered into by the responden .....

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..... el.)] and Premier Enterprises vs. CCE, Hyderabad [2009(16) S.T.R. 158 (Tri.-Bang.)] and produces copies of the said decisions of the Tribunal. 6. We find that the first appellate authority has relied upon the definition of Commission Agent as indicated in the explanation in Notification No. 13/2003-ST, dated 20.06.2003 and also the consideration paid to the respondent by the manufacturers of .....

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