9911796707
TMI Blog2017 (11) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... DER P.C. 1. Heard the learned counsel appearing for the Appellant. The Appellant has taken an exception to the judgment and order dated 15th January 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal at Mumbai. 2. The Respondent is a Cooperative Sugar Factory which is engaged in manufacture of sugar and molasses and it is also having its distillery. In the said distillery, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services should not be demanded and recovered in terms of the agreement executed by and between the Respondent and M/s. Talareja Trade (HUF) alongwith interest and penalty. It is alleged that the Respondent has allowed M/s. Talareja Trade to use brand name PahiliDhar for marketing country liquor manufactured by the Respondent. The allegation is that the said activities are falling under the categ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the agent is a royalty. He invited our attention to some of the clauses in two agreements referred above. He also invited our attention to the finding recorded by the Appellate Tribunal that the agreements were to maximize the profit. He submits that the agreements indicate that the relationship as envisaged by the agreements is not a plain agentprincipal relationship and infact the consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of country liquor so as to maximize profit for both the parties. We have perused the relevant clauses of both the agreements. The Respondent is holding CL1 License for manufacturing country liquor and was desirous of obtaining higher returns on the investment made by it on its country liquor plant. The Respondent decided to appoint M/s.Talareja Trade as sole selling agent for the sell of country l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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