TMI Blog2014 (6) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority for de novo decision. As regards the demand raised for the period prior to 18-4-2006, the issue stands settled in favour of the appellant by numerous decisions including the Hon’ble Bombay High Court’s judgment in Indian National Ship Owners Association case (2008 (12) TMI 41 - BOMBAY HIGH COURT) which has been accepted by the C.B.E. & C. Accordingly, the demand confirmed by the adjudicating authority against the assessee for the period prior to 18-4-2006 is set aside and the corresponding penalties are vacated. For the period from 18-4-2006, the learned Commissioner is requested to readjudicate the issues in accordance with law and the principles of natural justice. It is made clear that all the contentions raised by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . = 2011 (21) S.T.R. 3 (S.C.)] which has since been accepted by the C.B.E. C. vide F. No. 276/8/2009-CX.8A, dated 26-9-2011. We have found prima facie case for the appellant against a major part of the impugned demand of Service Tax and education cesses. In this scenario, after dispensing with pre-deposit, we proceed to deal with the appeal itself, having noted non-application of mind on the part of the adjudicating authority to a crucial plea made by the appellant. 2. The learned consultant for the appellant has pointed out two crucial aspects of the impugned adjudication. a. The plea of the assessee based on the Hon ble High Court s decision in the case of Indian National Shipowners Association that no Service Tax was leviable on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red into an agreement with M/s. Italab Ltd., Japan, appointing them as their agent in promoting sale of their product to China Steel Corporation in terms and conditions spelt out therein. In respect of pellets sold to buyers in Japan, commission was paid to MMTC in India. They further stated that excepting the contract with M/s. Italab Ltd. Japan, at Annexure 3 to notice, all other contracts referred to in the notice are contracts of sale and purchase simplifiers as would be obvious from the wordings and the terms of the contracts. They further stated that a service in relation to promotion or marketing or sale of goods produced by or belonging to the client is required to be rendered to bring an activity within the scope of business auxili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority for de novo decision. As regards the demand raised for the period prior to 18-4-2006, the issue stands settled in favour of the appellant by numerous decisions including the Hon ble Bombay High Court s judgment in Indian National Ship Owners Association case (supra) which has been accepted by the C.B.E. C. Accordingly, the demand confirmed by the adjudicating authority against the assessee for the period prior to 18-4-2006 is set aside and the corresponding penalties are vacated. 5. For the period from 18-4-2006, the learned Commissioner is requested to readjudicate the issues in accordance with law and the principles of natural justice. It is made clear that all the contentions raised by the assessee shall be d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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