2014 (11) TMI 1093

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Singh, Member (Technical). Shri Sanjay Tiwari, Advocate for the Appellant Ms. Suchitra Sharma, A.R. for the Respondent. ORDER Per R.K. Singh : The assessee filed Misc. application requesting for exemption from the requirement of making any further deposit of the amount confirmed. They also filed stay application for the same purpose along with their appeal against Order-in-Appeal No. 45/ST/Ap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... considered the facts. It is seen that the appellant did not submit any reply to the show cause Notice. The impugned demand is based on the amount of commission received by them under multilevel marketing scheme. So their plea that they were selling their own goods is obviously untenable and also devoid of any basis and also this plea was never put forth by them earlier. Indeed the issue is square .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vice), provided in respect of FSL products to FSL. The commission/consideration is provided according to the terms and conditions, for marketing/promotion effort by the appellants. The receipt of commission by the appellants clearly makes them providers of Business Auxiliary Service as defined under Section 65(19) of the Act. The appellate and adjudication orders are impeccable on this analysis a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X