TMI Blog2015 (4) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... had rendered the activity of sales promotion - Adjudicating authority should have examined the documents as enclosed with the reply to show cause notice before taking into the decision of the activities of foreign agents - Matter remanded back - Decided in favour of assessee. - APPEAL NO. E/11583/2014 - ORDER NO. A/12366/2014 - Dated:- 17-12-2014 - P.K. DAS, AND H.K. THAKUR,JJ. For The Appellant : S.R. Dixit, Adv. For The Respondent : K. Shivkumar, AR ORDER P.K. Das, Judicial Member - After hearing the matter at length, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal for disposal. 2. The appellants are engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity of the foreign agent is in the nature of sales promotion. He submits that the appellant had not produced the evidence before the Adjudicating Authority. He also submits that evidences as available, it is clear that the activities of the foreign agent would amount to sales commission. 5. After considering the submissions of both sides and on perusal of the records, we find from the impugned order that the appellant failed to establish that such commission agent involved in the activity sales promotion, as explained in the decision of the Hon'ble Gujarat High Court. It is also observed that the appellant only placed the case law in relation to the services rendered, other than the services of commission paid to foreign agent. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority should have examined the documents as enclosed with the reply to show cause notice before taking into the decision of the activities of foreign agents. 7. So, it is appropriate that the matter should be remanded to the adjudicating authority to decide the case afresh, after examining the evidences. 8. In view of the above discussions, we set aside the impugned order and the matter is remanded to the adjudicating authority to decide afresh after considering the evidences and the case laws. Needless to say that the adjudicating authority shall give proper opportunity for hearing before the decision. 9. Appeal is allowed by way of remand. Stay application is disposed of. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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