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2015 (12) TMI 274 - CESTAT NEW DELHI

2015 (12) TMI 274 - CESTAT NEW DELHI - 2015 (40) S.T.R. 1074 (Tri. - Del.) - Discrepancy in issuing Show Cause Notice - Business Auxiliary Service to its customers on behalf of "Mobile Company" - Buying and selling of goods - Held that:- Primary adjudicating authority had dropped the proceeding initiated vide show cause notice dated 7.6.2005 on the ground that the appellant was engaged in buying and selling the Mobile Company's products and there was no material evidence available on record of p .....

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ble. Therefore, we refrain from analyzing whether the service rendered by the appellant actually falls under Business Auxiliary Service in the wake the appellant's of contention that what was done was sale/purchase of recharge coupons and there was no service rendered. - Impugned order is unsustainable - Decided in favour of assessee. - Appeal No.ST/414/2009-CU (DB) - FINAL ORDER NO. 52459/2015 - Dated:- 9-7-2015 - Mr.R.K.Singh and Ms.Sulekha Beevi C.S., JJ. For The Appellant : None For The Resp .....

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that non quantification of the demand and penalty is not fatal to the order. 3. We have considered the contention of the learned AR and also perused the relevant papers. In this case the appellant was alleged to have provided Business Auxiliary Service to its customers on behalf of "Mobile Company" as direct selling agent/direct marketing agent for which it was paid commission/incentives by the "Mobile Company". The appellant claimed that it was only engaged in buying and se .....

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