TMI Blog2017 (3) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... haring” is only a consideration from the agents for promoting the business at agreed terms and is therefore very much a business auxiliary service and the appellants will then become liable to discharge, and tax as applicable thereon - appeal dismissed - decided against appellant. - ST/COD/30615/2016 in ST/30422/2016-DB - A/30251/2017 - Dated:- 24-2-2017 - Mr. (Dr.) Satish Chandra, President And Madhu Mohan Damodhar, Technical Member Shri Lalit Mohan Chandna for the Appellant. Shri Guna Ranjan, Superintendent(AR) for the Respondent. [Order per: Mr. Madhu Mohan Damodhar] 1. The facts of the case are that the appellants are registered under Service Tax Registration No AAACE4496MSD001 for providing maintenance repair, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the appellant Shri Lalit Mohan Chandna submitted that the delay occurred on account of preoccupation with his daughter's marriage and illness in the family. 3. Taking into account the plea of the appellant and especially in view of the fact that the delay is only 17 days, the same is condoned. With the consent of both sides, the appeal itself was taken up for final disposal. 4. Ld. Advocate of appellant reiterated the grounds of appeal and summed up the main submissions as follows: (i) No service has been provided to anybody. (ii) The allegation that appellants have promoted the business of five firms is absolutely wrong and is based only on presumption. (iii) On the other hand, as per the agreements it is pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. (b) For refilling dope at works 25% of the order value. (c) For checking/gauging, refilling fitment - 20% of the order value. 8 Appellants have contended that there is no service provision between them and their agents and they are only sharing profit. However, what emerges from the fact on record is that the agents of the appellant are approached by the customers who had purchased the only on reference and goodwill of the appellant. Sharing of consideration is also on transaction basis. The amount received by the appellants, though called as profit sharing is only a consideration from the agents for promoting the business at agreed terms and is therefore very much a business auxiliary service and the appellants will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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