TMI Blog2014 (10) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... sourcing customers, for ICICI HFL’s products’. This does not leave any scope for any ambiguity/confusion as regards its coverage under the Business Auxiliary Service which specifically includes such promotion and marketing in its definition. Similarly they could not have been any confusion regarding the appellants being a commercial concern as they were clearly engaged in commercial activity. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Sukriti Das, Advocate For the Respondent : Sri Amresh Jain, DR JUDGEMENT PER: R.K. Singh; The appellants have filed this appeal against Order-in-Appeal No. 355(HKS)/ST/JPR-II/2007 dated 08/06/2007 in terms of which the Order-in-Original No. 01/SK/JP-II/2006/J.C. dated 24/02/2006 was up held. The said Order-in-Original confirmed the demand of ₹ 4,58,128/- along with in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss Auxiliary Service in-as-much as they had only provided space to the ICICI HFL and also, being a proprietary concern they were not covered under the scope of commercial concern. 3. It is seen that the scope of the activity covered under the agreement entered into by the appellants with the ICICI HFL clearly stated that they were appointed for marketing of and sourcing customers, for ICICI HF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is/grounds for entertaining such belief. As is evident, the appellants have not given even a semblance of any basis/ground based on which such a bonafide belief could arise on their part. 4. In the light of the foregoing, we find that the appellants have totally failed to show as to how the findings contained in the Order-in-Original and affirmed in the impugned Order-in-Appeal suffer from an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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