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Hero Motocorp Ltd. Versus CST, Delhi

2015 (11) TMI 230 - CESTAT NEW DELHI

Waiver of pre deposit - business auxiliary service - reverse charge mechanism - Held that:- Licensor acted on behalf of the appellant and undertook activity relating to sale of the appellant s goods for which the licensor was paid commission based upon the value of exports. Although the appellant has also tried to make an arguable case that the licensor did not act as an agent of the appellant and therefore was not falling in the category of commission agent. Prima facie, it is an arguable case .....

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ith proportionate interest within four weeks - Partial stay granted. - No. ST/Stay/50275-50276/2014 in ST/50220-50221/2014-CU(DB) - Stay Order No. 53295-53296/2015 - Dated:- 29-9-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri B.L. Narasimhan, Advocate For the Respondent : Shri Satyaveer Singh, A.R. ORDER Per R.K. Singh: Stay applications along with appeals have been filed against orders in original No. 48-49/SA/CCE/ST/2013 dated 31.10.2 .....

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onda Motors Co. Ltd. in terms of which inter alia it was granted an indivisible, non-transferrable and exclusive right to grant sub-licences to manufacture, assemble, sell and distribute the products and the parts during the term of the agreement within the Territory under the Intellectual Property Rights and by using the Technical Information. As per Article 3 of the said agreement provided as under: In accordance with the terms and conditions of Export Agreement to be newly entered into afte .....

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ntries for exporting and selling its products in those territories. The appellant contended that Honda Motor Co. was not acting as commission agent of the appellant and therefore the service provided by Honda Motor Co. did not fall under business auxiliary service [65(19) of Finance Act, 1994]. 4. We have considered the contentions of the appellant. We find that as per the aforesaid agreements M/s Honda Motors (licensor) gave consent to the appellant to the export to and sell its goods in the de .....

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lf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person - (i) deals with goods or services or documents of title to such goods or services;or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or servi .....

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