2010 (12) TMI 898

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....plication filed by the department for staying the operation of the order-in-Appeal No. 172/CE/LDH/2010, dated 26-7-2010 passed by the Commissioner of Central Excise (Appeals), Chandigarh. The point of dispute in this case is as to whether the respondent, a manufacturer of pipe fittings and who had received the services of securing export orders from the commission agents appointed abroad and on wh....

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....d for the respondent. 3. Heard Shri K.P. Singh, ld. DR who reiterating the grounds of appeal in the Revenue's appeal emphasised that the service of commission agents received by the respondent is not the service of advertisement or sale promotion, that the commission agent had only secured export orders for which commission had been paid to them by the respondent and this activity cannot b....