9911796707
TMI Blog2023 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... an understanding between appellant and their customers for rendering of any service; there is no agreement on any consideration. The nature of service should emanate from the terms of the contract or agreement or understanding mutually agreed upon by the parties. Alternatively, the service, if any, has to fulfill the criterion laid down under the definitions provided by the statute for various services. In the instant case the Revenue fails to establish either of the conditions. It is found that weighment, by the appellants, is done to ensure that the declared quantity of grains is supplied by the agencies; therefore, it cannot be said that the weighment is a service, leave alone Business Auxiliary Service; deduction of weighment charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also by imposing penalty under Section 77 ibid. Commissioner appeals, on an appeal filed by the appellants , upheld the order of the lower authority. Hence, this appeal. 2. Shri Sunil Kumar Mukhi, learned Counsel, appearing for the appellants, submits that FCI, the appellants, have godowns all over the country; However, the department in their wisdom chose to select only the appellants for raising a demand. He submits that the show cause notice does not specify as to under which clause of Business Auxiliary Service Clauses (i) to (vii), the activity undertaken by the appellants falls. He submits that the appellants did not render any service to their customers; they did not receive any consideration for any service; the deduction was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the weighment is a service, leave alone Business Auxiliary Service; deduction of weighment charges is not a consideration towards any service rendered. We find that the appellants are deducting certain charges, in addition to weighment charges, towards the allowance for moisture if any. 5. We find that the Tribunal, in the case of Northern Computer (supra), relies on Deepak Computers and others Final Order No. ST/151 to 185/2008 dated 24/06/2008, in which Tribunal observed as follows ; We find that in these appeals the respondents are owner of Dharamkanta and they are undertaking the weighment of the goods. We find the Business Auxiliary Service means any service in relation to promotion or marketing or sale of goods produced ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
