2013 (7) TMI 554

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....nt: Shri Amresh Jain,   DR JUDGEMENT Per Sahab Singh: This appeal is filed by M/s J.J. Foam Pvt. Ltd. against the Order in Appeal No. 100-CE/GZB/2008 dated 29.04.2008 passed by the Commissioner, Central Excise (Appeals), Ghaziabad. 2. Brief facts of the case are that appellants are manufacturer of P.U. foam blocks and sheets, mattresses, pillows, cushions and bolsters of P.U.....

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....006-2007 dated 28.02.2007 in which he confirmed the service tax amounting to Rs. 1,93,461/along with interest and also imposed the penalty under the Finance Act. The appellants preferred an appeal before the Commissioner Central Excise (Appeals), who vide impugned order has rejected their appeal. Appellants have preferred this appeal against the impugned order in the Tribunal. 3. Ld. Advocate a....

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....red to an agreement with M/s Aerotech India (P) Ltd. and has submitted that in view of clause b and d of the Para 3.1 of the agreement the appellant's activity falls under Market Research Agency Service and accordingly the lower authorities have rightly confirmed the demand. 5. After hearing both sides, we find that the dispute involved in this appeal whether the activities of appellants fall u....

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.... the agreement are appointed as Sales Promotion Agent of M/s Aerotech India (P) Ltd. (AI). In para 3 of the Agreement Obligations of Sales Promotion Agent are mentioned. As per para 6.1 of the Agreement the appellants shall supervise, obtain & promote the sale of products or 'AI' in the territory of Delhi and nearby areas and shall look after the timely delivery & approval of goods, and as per par....