9911796707
TMI Blog2025 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... he services rendered by the appellant cannot be treated as business auxiliary services - HELD THAT:- The Tribunal, inter alia, has held that the business auxiliary services at the relevant period included the services related to promotion or marketing or sale of goods produced or provided by or belonging to the client. The agreements which have been entered into by the appellant clearly state that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellant were classified as business auxiliary services. Thus, no substantial question of law arises for consideration in this appeal - appeal dismissed. - HON BLE THE CHIEF JUSTICE ALOK ARADHE AND HON BLE SRI JUSTICE J. SREENIVAS RAO For the Petitioner Advocate: Venkatram Reddy Mantur. For the Respondent: None. JUDGMENT PER HON BLE THE CHIEF JUSTICE ALOK ARADHE Mr. M. Venkataram Reddy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services to M/s. Shaw Wallace Distilleries Limited, M/s. Shah Wallace Company Limited, M/s. Gemini Distilleries (H) Private Limited and M/s. Hindustan Dorr-Oliver Limited in the form of sales promotion agency. It was found that the appellant had not registered itself with the Department for payment of service tax and was not making payment of any service tax. According to the Department, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20 has dismissed the appeal. 7. Learned counsel for the appellant submitted that the Tribunal ought to have appreciated that the services rendered by the appellant cannot be treated as business auxiliary services and therefore substantial question of law arises for consideration in this appeal. 8. We have heard the learned counsel for the appellant and have perused the record. 9. The Tribunal, int ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
