2011 (5) TMI 468

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.... Panda   The appellant came in appeal is not present today and the notice issued has also been returned back as un-served.   2. There is neither any adjournment application on record nor any mentioning for adjournment of the matter. Stay order, in this case was passed on 27.02.2008. At the time of passing of the said order, the Bench noticed that the appellant has prima-facie case ....

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..... The third grounds of appeal was that sales tax and service being mutually exclusive for the appellant shall get benefit of above order of Tribunal. The appellant has also raised ground that the outlet that dealt the goods belonging to IBP Co. Ltd. was only handled for the appellant as a contractor providing manpower. It was also pleaded in the ground that agreement dated 26.09.2003 between IBP C....

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....ant was providing Business Auxiliary Services for which the appellate authority has passed an appropriate order.   7. Heard both sides and perused the records.   8. Record reveals that the appellant had contractual obligations when he accepted the offer of IBP Co. Ltd. to serve its purpose through the agreement dated 26.09.2003. In terms of clause 8 of the agreement, it was the res....

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....andard was an important service provided by the appellant in terms of clause 6 of the agreement. When the appellant served the principal granting liberty to the later to control the former in respect of agreed terms, the appellant s liability under Finance Act, 1994 arose for promoting sale of goods of the IBP Co. Ltd.   10. We are conscious that the appellant is absent today and we are pa....