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TMI Blog2025 (3) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... was appointed as an agent/distributor for Komatsu for marketing, selling and promoting the sale of products in the territories as defined in the agreement. Alleging that the activity/service carried out by the appellant is falling under the category of 'Repair and Maintenance Service', proceedings were initiated for recovery of Rs.59,43,842/- against the consideration received in the month of March 2005. Show-cause notice was issued on 22.04.2010 and adjudication authority as per the impugned order confirmed the demand of duty. Aggrieved by the said order, present appeal is filed. 2. When the appeal came up for hearing, the learned counsel for the appellant submits that the issue is no more res integra and as per the decision of the Large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn case reported in 2016 (46) STR 422 (Tri.-Mum.) where the Tribunal after referring the very same agreement held as follows: "6. From the various clauses of the agreement, it is seen that the appellant has been appointed as marketing agent to promote the sale of the products manufactured by L & T Komatsu Ltd. There is no indication, whatsoever in the agreement that the appellant has undertaken clearing and forwarding functions. Reliance placed by the Revenue on the Prabhat Zarda Factory (India) Ltd. case also shows that the activity undertaken by the appellant marketing/sales promotion agent. The said decision has been overruled by the Larger Bench of this Tribunal in the appellant's own case wherein it was held that procuring purchase o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and perused the records. The issue is well settled in appellant's own case where the Larger Bench of the Tribunal after referring to the Agreement dated 01.02.1998 categorically held that the activity carried out by the appellant is falling under the category of 'Business Auxiliary Service' and accepting the above fact, the respondent had accepted the service tax liability as applicable with effect from 10.09.2004. Considering the same, the demand confirmed in the impugned order under the category of 'Repair and Maintenance Service' is unsustainable. 5. In view of this, the impugned order is set aside and the Appeal is allowed with consequential relief, if any, as per law. ( Operative portion of the order was pronounced in Open Court on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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