TMI Blog2013 (8) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... and, hence, the same would be covered by the expression activities relating to business. Moreover during the period of dispute the definition of input service specifically covered the sales promotion and, procuring sales order is nothing but sales promotion – Also, relying upon the judgment in the case of Cadila Healthcare Ltd. vs. CCE, Ahmedabad [2009 (8) TMI 172 - CESTAT, AHMEDABAD] and CCE, Va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit demand of Rs. 7,94,217/- was confirmed alongwith interest and penalty of equal amount was imposed on the respondent. However, on appeal being filed before the Commissioner (Appeals), this order was set aside vide order-in-appeal dated 26/10/10 passed by the Commissioner (Appeals). Against this order of the Commissioner (Appeals), the Revenue is in appeal. 2. Though notice had been sent to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of this, the impugned order is not correct. 4. I have considered the submissions from the learned DR and have perused the records. In this case, the respondent had availed the services of the commission agents located abroad for procuring export orders for their final products and as recipient of the service provided by the commission agents abroad, they had paid service tax on the payments ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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