TMI Blog2017 (3) TMI 1295X X X X Extracts X X X X X X X X Extracts X X X X ..... g charges, the assessee-Appellants had further collected the payment from various clients to promote their products, this amount is nothing but is the receipt from various clients to promote their products. When the assessee-Appellants had no relationship with the imported goods, then the services provided by them were nothing else but marketing services. When it is so, then we find no reason to interfere with the impugned order - appeal dismissed - decided against appellant-assessee. - Service Tax Appeal Nos. 1302 & 1303 of 2010 - FINAL ORDER NO. 50852-50853/2017 - Dated:- 14-2-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) For the Appellant : Ms. Priyanka Goel, Adv For the Respondent : Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es . Being aggrieved, the assessee-Appellants have filed the present appeals. 4. With this background, we have heard Ms. Priyanka Goel, learned counsel for the assessee-Appellants, who at the strength of written submissions, submits that the transaction between the assessee-Appellants and their buyer was the transaction of sale and purchase of goods on which no Service Tax can be imposed. The assessee-Appellants had sold the crude edible oil to various customers on the basis of high sea sales. She also submits that the assessee-Appellants are not rendering any marketing services to anyone. They are selling the goods to various customers and the transaction between the assessee-Appellants and the customers are principal to principal basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts had multi facet business activities. When the imported crude oil was sold in the high sea, then there was a transaction of buyer and seller. When the assessee-Appellants got cleared the goods at the port, then they acted as C F agent. So whatever charges were there, they were collected from the importer and paid tax thereupon. 7. From the chart showing ₹ 2,06,80,362/-, the amount collected by the assessee-Appellants through debit notes under the heading Charges for Customs related expenses at port cargo handling charges, marketing expenses and miscellaneous expenses etc. , it appears that the assessee-Appellants had collected additional charges from various clients apart from C F Agent charges. The learned counsel for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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