TMI Blog2020 (3) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... ent - whether can be considered as commission or not, taxable under the head Business Auxiliary services? - HELD THAT:- The said issue was considered by the Tribunal in the same assessee s case reported as M/S KISAN SAHKARI CHINI MILLS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND S.T., MEERUT-I [ 2019 (5) TMI 658 - CESTAT ALLAHABAD] where it was held that appellant is not engaged in promotion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. Nobody appeared for the respondent. Accordingly, we have gone through the impugned order and have heard learned A.R. appearing for the Revenue. 2. It is seen that respondent is engaged in the manufacture of sugar and molasses. For the purpose of manufacture of su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration when such commission is received for promotion or marketing of sale of goods or for providing service or for providing Customer Care Service or for arranging procurement of goods for the clients. 3. Demand was raised and confirmed by the Original Adjudicating Authority but was dropped by Commissioner (Appeals) by referring his own earlier order dated 15/10/2018. 4. Learned A.R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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