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TMI Blog2009 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... that respondents spend 10% commission for market development, which is clearly a promotion or marketing service covered under sub-clause (i) and (ii) of the definition of Business Auxiliary Service - it is seen that the commission related to 10% is for development of market related to the respondent own benefit – therefore, appeal filed by the Revenue is rejected X X X X Extracts X X X X X X X X Extracts X X X X ..... r following the decision of the Tribunal in the case of Dr. Lal Path Lab Pvt. Ltd. vs. C.C.E., Ludhiana - 2006 (4) STR 527 (Tri-Del.), which has been upheld by the Hon'ble Punjab & Haryana High Court as reported in 2007 (8) STR 337 (P & H). 5. Learned DR reiterates the grounds of appeal. He submits that in the instant case, the respondents spend 10% commission for market development, which is cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of samples and sending the same to SRL, Mumbai as per the contract entered with them would come within the purview of Business Auxiliary Service. Hence the Adjudicating Authority confirmed the demand of service tax on the appellants. The appellants have, however, strongly contended that what they deducted was actually their margin amount which was called as discount for easy reference. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be squarely applicable to the present case also." On perusal of the order of the Commissioner (Appeals), it is seen that the commission related to 10% is for development of market related to the respondent own benefit. We find that on the same issue, the respondents were also party in the case of Dr. Lal Path Lab. Pvt. Ltd. (supra) which is upheld by the Hon'ble Punjab & Haryan High Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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