TMI Blog2013 (7) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... s Auxiliary Service – decided in favour of assessee. - ST/434/2008 - Final Order No. ST/56854/2013(PB) - Dated:- 25-6-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri Jeetu Gupta Nitesh Garg, CA For the Respondent: Shri Amresh Jain, DR JUDGEMENT Per Sahab Singh: This appeal is filed by M/s J.J. Foam Pvt. Ltd. against the Order in Appeal No. 100-CE/GZB/2008 dated 29.04.2008 passed by the Commissioner, Central Excise (Appeals), Ghaziabad. 2. Brief facts of the case are that appellants are manufacturer of P.U. foam blocks and sheets, mattresses, pillows, cushions and bolsters of P.U. foam. During the course of visit to their factory by the Central Excise officers it was observed that appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were working merely as a commission Agent and their activities fall under Business Auxiliary Service and not under Marketing Research Agency Service. He therefore submits that Order in Appeal is bad in law. He also assails the order on the ground of time bar and submits the Order in Appeal needs to be set aside. 4. Ld. Additional Commissioner AR submits that appellants had entered to an agreement with M/s Aerotech India (P) Ltd. and has submitted that in view of clause b and d of the Para 3.1 of the agreement the appellant s activity falls under Market Research Agency Service and accordingly the lower authorities have rightly confirmed the demand. 5. After hearing both sides, we find that the dispute involved in this appeal whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e products under this agreement shall be in appellants account and AI will not be liable for the same in any manner whatsoever. As per agreement appellant are entitled to commission for the performance of their obligation at the rate of 6% of the aggregate amount of sale and the rate of commission may be increased or decreased for specific products, after mutual agreement. From para 6 of the agreement we find that activities undertaken by the appellants are more in nature of promotion of sale of the goods of AI and therefore do not fall under the category of Market Research Agency Service as defined under Section 65(69) of the Finance Act. Accordingly we set aside the impugned order and allow the appeal by the appellant. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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