TMI Blog2013 (10) TMI 1353X X X X Extracts X X X X X X X X Extracts X X X X ..... omica Fabrics and M/s. Muscat polymers are subsequently selling the same to M/s. Gujarat Ambuja Cements Ltd. - appellant has only done buying and selling activity and no Service Tax under BAS is attracted with respect to debit notes raised by the appellant - appeal allowed - decided in favor of appellant. - ST/194/2007-DB - Final Order No. A/11405/2013-WZB/AHD - Dated:- 24-10-2013 - Shri H.K. Thakur, Member (T) and M.V. Ravindran, Member (J) Shri S.C. Bhide, Consultant, for the Appellant. Shri G.P. Thomas, AR, for the Respondent. ORDER [Order per : H.K. Thakur, Member (T)]. - This appeal has been filed against Order in Revision No. 51/Commr/VDR/S.Tax/2007-08, dated 17-9-2007 passed by Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is factually not correct, as held by the Commissioner in para 27 of the OIR dated 17-9-2007, that goods supplied to M/s. Gujarat Ambuja Cements Ltd., are not purchased by the appellant. He made the bench go through purchase orders placed by M/s. Gujarat Ambuja Cements Ltd., over the appellants and the invoices raised in the name of the appellant by M/s. Yomica Fabrics and further sale by the appellant to M/s. Gujarat Ambjua Cements Ltd. It was his case that it is a situation where goods are first purchased by the appellant and then sold to M/s. Gujarat Ambuja Cements Ltd and no BAS services are performed in the process as it is a case of purchase and sale of goods. In support of appellant s claim he relied upon the following case laws. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing has been held : 3. The appellant is purchasing and reselling the products of several prominent manufacturers like Sundaram Fasteners Ltd., M/s. Timken and M/s. Eicher. There are agreements between the appellant and the respective manufacturers. Their agreements with the appellant stipulate provisions to improve marketing conditions and sale of the products of the company and for the said purposes the appellant is required to establish facilities and deploy sufficient trained and suitable labour, to advertise and to display the products of these companies. 4. The department has taken the view that the above activities of the appellant are relatable to the clearing and forwarding operation of the three companies and therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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