TMI Blog2009 (3) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... & 182 OF 2008 - 187 & 188 OF 2009 - Dated:- 3-3-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER and T.K. JAYARAMAN, TECHNICAL MEMBER B.G. Chidanand for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER T.K. Jayaraman, Technical Member .- These appeals have been filed against the Order-in-Appeal Nos. 14 and 15/2008, dated 11-3-2008 passed by the Commissioner of Central Excise, Customs Service Tax (Appeals-II), Hyderabad. 2. We heard both the sides in the matter. 3. The revenue proceeded against the appellants for payment of service tax under the category of 'Business Auxiliary Services' for the period from 1-7-2003 to 30-6-2004. The appellants entered into an agreement with M/s. United Breweries Ltd. appointi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary infrastructure for running the business. 5. The Del credere shall assist the company in ensuring adequate stock levels and availability of the Company's brands in the market, in the Territory and ensure tracking of competitors activities, report periodical sales figures to the Company. 6. The Del Credere shall assist the Company in ensuring proper and timely communication of schemes to the trade and also submit request for scheme claim to the Company, before the 5th of every succeeding month. 7. The Del Credere shall assist the company in ensuring proper visibility/merchandising of the company's brands in the entire Territory, ensure loading and unloading of the goods at the places, maintain and report district wise sales figure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, (e) Deal or promote competitive brands." The revenue proceeded against the appellants on the ground that they were rendering 'Business Auxiliary Services' for the above mentioned period and demanded service tax to the tune of Rs. 33,98,045 and Rs. 7,62,811. The Adjudicating authority confirmed the demands and imposed penalties. The contention of the appellants is that they are covered by the exemption Notification No.13/2003-ST, dated 20-6-2003 during the relevant period. The above notification exempts commission agents from payment of service tax. The contention of the appellants was not accepted. The lower authority confirmed the demands. He demanded interest and imposed penalties under sections 76, 77 and 78 of the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were doing a lot of activities which are beyond the scope of the commission agent. 6. We have gone through the records of the case carefully. In Notification No.13/2003-ST. the following Explanation is given:- " Explanation - For the purposes of this notification, 'commission agent' means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase." On going through the agreement, we are of the view that the appellants received commission based on the primary sales of beer and looking into the totality of the agreement, we can definitely hold that the appellants cause sale of the goods. The revenue's contention that the appellants are not co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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