2019 (2) TMI 1427

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..... to be given to the client namely the buyer of High Seas Sales product. On perusal of the appeal memorandum as well as defence made by the appellant before lower authority shows that they have claimed that thus documentation is made in respect of valves manufactured and sold by them to their client. In none of the document, it has been asserted that the said documentation is made in the course of High Seas Sales. From the discussion in the impugned order, it is apparent that the same has been passed on presumption that the entire transaction is in respect of High Seas Sales of goods imported by the appellant to various client of overseas supplier. From the submission made by the appellant before original adjudicating authority as well as .....

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..... iness auxiliary service was identified in the SCN. In the impugned order also no specific clause of the said definition was identified. The impugned order however, identified the clause (vii) of the definition of business auxiliary service. It held as an activity incidental auxiliary serial number (iv) of the definition i.e. procurement of goods or service which are inputs for the client. Ld. Counsel pointed out that the definition of business auxiliary service at the material time reads as under: 3. He argued that the activity of the appellant did not fall under clause (iv) read with clause (vii) of said definition of business auxiliary service and thus there was no case of recovery of any service tax. 4. Ld. AR relies on the im .....

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..... 5.4 it is further observed that neither the appellant nor the adjudicating authority had made it a point to discuss that the charges collected by the appellant, are towards the documentation charges /other charges as services charges during the course of high seas sales in such sale, goods imported by the intending agent , the entire material covered by the Bill of entry is sold to the manufacturer availing cenvat credit and the customs duty liability and other liability are discharged by the manufacturer procuring the material. This means that the goods sold by the appellant are not manufactured by them but are procured from outside the country for the client and sold to them on High Seas Sale basis. Thus, the transactions fall wi .....

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