TMI Blog2014 (1) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... earch agency service. The payment made by M/s Kalyani Carpenter also in respect of professional fee in respect of metal development. In view of this, appellant had not provided any taxable service in respect of market research agency - Decided in favour of assessee. - Appeal No. ST/20/06 - Final Order No. A/1743/2013/CSTB/C-I - Dated:- 14-8-2013 - Mr. S S Kang and Mr. P K Jain, JJ. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Telang, Proprietor of the appellant appeared in person and the Bench directed the appellant to produce evidence in respect of compensation received from M/s Kalyani Carpenter Special Steels Ltd., Pune. In pursuance to the direction the appellant produced a copy of the bank voucher issued by M/s Kalyani Carpenter whereby the payments were made to the appellant. The appellant submitted that being an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. Hence the demand is rightly made. 7. We find that in reply to the Show Cause Notice the appellant specifically gave details of his activities which is not in respect of market research agency service. The payment made by M/s Kalyani Carpenter also in respect of professional fee in respect of metal development. In view of this, we find merit in the contention of the appellant that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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