TMI Blog2008 (11) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of various - they get the commission only when the product was purchased – activities of the appellants shows that they are mainly providing services of commission agents - assessee entitled to the benefit u/not. 13/2003-S.T. – revenue appeal is rejected - ST/118/2008 - A/2495/2008-WZB/AHD - Dated:- 19-11-2008 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) Shri R.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) held that they were entitled to the benefit under notification No. 13/2003-S.T. dated 20-6-2003. 2. Heard both the sides. The activities of the appellants as discussed in the impugned order shows that they are mainly providing services of commission agents and activities of sales promotion etc. are undertaken to earn more commission. Therefore, there is no reason to set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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