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TMI Blog2015 (1) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned-period). THE FACTS 2. The Assessee markets and promotes various kinds of Indian Made Foreign Liquor (IMFL)/Beer manufactured by M/s. Skol Beverages Limited (SBL). It received payment of Rs. 2,84,34,153 towards the service for the impugned-period. However, Service Tax was not deposited. 3. The total amount received by the Assessee for the aforesaid period is also distributed in five different items. They are as follows : Sl. No. Particulars of Charges Amount Received Rs. 1 Primary claim/Retail Scheme 1,45,86,101 2 Commission Claim 1,22,25,348 3 Merchandise Expenses 3,45,163 4 Fixed Office Expenses 11,28,000 5 Other expenses (label Reg. & Brand Reg. Courier, NOC & Excise on breakages) 1,50,341 T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration and transportation. 10. However, the Tribunal upheld the order of the Commissioner (Appeals) excluding the Service Tax on the first item namely primary claim/retailer scheme. Hence, the present appeal. THE DECISION 11. Notice of this appeal was served upon the Respondent/Assessee, however, no one has appeared on its behalf. Shri Neelabh Dubey, Advocate was requested to assist the court on behalf of the Assessee. We have heard them. 12. This appeal was admitted on 28-9-2012 on the following substantial question of law : 'Whether the impugned order passed by the Tribunal is in disregard and of contrary to the provisions of Section 68, 69 and 70 of the Finance Act and Rule 4, 5(2), 6 and 7 of the Service Tax Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Rule 5 (5(2)) of the Rules provides exclusion of expenditure or cost incurred by the service provider as the pure agent. In different clause of Rule 5(2) qualify the conditions under which fixed expenses or costs incurred by the service provided is to be excluded. 20. The amount shown under the head of primary claim/retailer scheme is the amount which the service provider had given to the retailers on behalf of SBL for achieving certain quota of sales. It was then reimbursed to it. 21. The Commissioner (Appeals) after discussing the material on record, has recorded a finding that this was the expense that was done by the Assessee as a pure agent of SBL and this finding has been upheld by the Tribunal. 22. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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