2013 (9) TMI 469

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....is directed against Order-in-Appeal No. BR(6)/STC/2005 dated 18/07/2005 passed by Commissioner of Central Excise (Appeals), Mumbai. 2. The appellant, M/s. Bay Petroplast (P) Ltd., Mumbai, rendered services as "Del Credere Agent" for M/s. Reliance Industries Ltd. and earned commission @ 350/- per MT on the consignment dispatched by the principal manufacturer to the buyers. The appellant was respon....

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....t and the principal M/s. Reliance Industries Ltd. they were appointed as Del Credere agent for the products marketed in India by M/s Reliance Industries Ltd. under the brand name "REPOL". The activity undertaken by them included organizing, propagating, advertising and promoting the said sale of the products in India. The goods were sold/supplied by M/s. Reliance Industries Ltd. to the customers d....

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....ness Auxiliary Services" brought under the service tax net with effect from 16/06/2005. Similar decisions were held by the Tribunal in the case Raja Rajeshwari International Polymers (P) Ltd., 2006 (3) STR 561(Tri-Bang), & Gemini Associates Vs. Commissioner of Central Excise, Calicut, 2007 (5) STR 204 (Tri-Bang). In the light of these decisions, the Ld. Counsel prays for allowing the appeal. 4. T....