2023 (6) TMI 545

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..... at has described as 'non-compete fee' - Section 65 (104c) of the Finance Act, 1994 - HELD THAT:- With effect from 01.07.2012, there is no dispute that the said amount would be exigible to tax under Section 66E (5) but as on date of the agreement under which the amount was received all that existed on the statute book in a manner of speaking was Section 65 (104c) of the Finance Act, 1994 d .....

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..... l is whether the Customs, Excise Service Tax Appellate Tribunal (for short 'CESTAT') was right in upholding the order passed by the Commissioner Appeals and finding that the appellant was liable to pay service tax under the Finance Act, 1994 in regard to the amount it received under what has described as 'non-compete fee'. This amount was received under the non-compete agreement .....

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..... luation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services .....

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