9911796707
TMI Blog2023 (9) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... the case are that the appellant is engaged in the manufacture and sale of excisable goods. The appellant entered into an agreement with M/s Tata Steel Limited for manufacturing job as Conversion Agent of Tata Steel Ltd. (TSL). The appellant operated as Conversion Agent of TSL in terms of the Conversion Agency Agreement. The appellant was also appointed as Consignment Agent of TSL for handling the said converted steel material on, inter alia, the terms and conditions set out in the Consignment Agency Agreement. With reference to the said Conversion Agreements, a third Agreement was entered into by and between TCIL and TSL, whereunder TCIL was appointed as Marketing Agent for marketing of TSL's products converted by it, on the terms and condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory. 2.3 Thereafter, it is evident that the service in question rendered by TCIL during which its Consignment Agent carried out the handling job on which service tax is payable and was paid has nothing to do with any service rendered or to be rendered by TCIL under the Marketing Agency Agreement with TSL. 2.4 The Revenue is of the view that in terms of Marketing Agency Service, the appellant is providing the services under the category of "support of services of business and commerce" and liable to pay service tax thereon. 2.5 Therefore, the proceedings were initiated against the appellant for demanding the same. 2.6 The matter was adjudicated. The demand of service tax was confirmed. 2.7 Against the said order, the appellant is before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment and the Commissioner of Central Excise, Jamshedpur, has confirmed that the appellant has not received any amount towards marketing agency agreement. Therefore, they are not liable to pay service tax at all. 4. Heard both sides and considered the submissions. 5. We find that during the course of hearing of the Stay Petition by this Tribunal, a report was sought from the Commissioner, Jamshedpur to the effect that whether the appellant has received any amount towards marketing and consignment agency services and the said report has been submitted by the ld.Commissioner. For ready reference, the said report is extracted below : 6. It is evident from the records and the reports submitted by the ld.Commissioner, Jamshedpur that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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