9911796707
TMI Blog2009 (1) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... vice - adjudicating authority had taken a contrary stand to Commissioner inasmuch as he treated the services of the appellant prior to 1.7.03 under the category of C & F agent and subsequently under BAS, which is not proper and legal - appeal is allowed by way of remand - 34 of 2007 - 44 of 2009 - Dated:- 2-1-2009 - Mr. M. Veeraiyan, Member (Technical) and Mr. P. K. Das, Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and imposed penalties, which is upheld by the Commissioner (Appeals). 2. The learned advocate on behalf of the appellant submits that it is revealed from the show cause notice that the appellants had earned commission from M/s. Chandigarh Distilleries and Bottlers Ltd. and M/s. India Glycols Ltd. in coordination of their sales tax towards sale proceed and procurement of orders and goods wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the basis of another decision of the Tribunal in the case of Coal Handlers Pvt. Limited vs. CCE [2004 (171) ELT 191 (Tri) which has been followed by the decision of Prabhat Zarda Factory Ltd (supra). He also submits that both the authorities below have not looked into relevant portion of the agreement indicating the scope of work. 3. Learned Jt. CDR reiterates the findings of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement held that appellant rendered the service under the category of C F agent. The grievances of the appellant that Commissioner (Appeals) had not examined agreement wholly. We further notice that the adjudicating authority had taken a contrary stand inasmuch as he treated the services of the appellant prior to 1.7.03 under the category of C F agent and subsequently under Business Auxiliary se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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