2013 (8) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent: Shri K.N. Joshi, A.R. ORDER Per :Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of following amounts:- (a) In Appeal No. ST/10382/2013 in respect of M/s. Jaysukh Dayani - Service Tax of Rs. 10,86,615/- with interest and penalty of equivalent amount under Section 78 and penalty of Rs. 5000/- under Section 77 of the Finance Act, 1994....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is his submission that the appellants herein purchases and causes sale of goods and hence cannot be considered as a Commission Agent, falling within the definition of 'Business Auxiliary Services' enshrined in Section 65 (19) of the Finance Act, 1994. It is also his submission that the adjudicating authority as well as the first appellate authority has not considered that this fact of the case. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....careful consideration of the submissions made, we find that the submissions of the counsel that the appellants herein are purchasing and selling the products of M/s. IOCL, is unsubstantiated. There is nothing on record, at this juncture to come to a conclusion that appellants have been purchasing and selling the goods. Be that as it may, we find that the contract entered into by the appellants wit....