2013 (9) TMI 469

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r: P R Chandrasekharan: 1. The appeal 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 manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e agreement entered into between the appellant 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le to service tax under the category of "Business 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.....