2014 (5) TMI 689

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....e as follows : 2.1 The respondent, M/s. Kesar Petro Products Ltd., Ratnagiri, were appointed as Del Credre Agents to organize, propagate, advertise, promote and effect the sale of the products, i.e., Linear Alkyl Benzene (LAB) manufactured by M/s. Reliance Industries Ltd., Patalganga. The agreement, inter alia, provided for collection of sale proceeds and remitting the same to M/s. Reliance Industries Ltd. (RIL) and in case of non-collection within the credit period from the customers, the appellant as Del Credere Agent was liable to remit sale proceeds along with interest. For the services rendered, a commission @ Rs. 600/- per MT was to be paid by RIL. The agreement also included a clause wherein it was provided that the responden....

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....rieved of the same and is before us. 3. In their appeal memorandum, it is submitted that as per the agreement entered into between the respondent and RIL, there is a provision for conducting of market report or survey by the respondent at the request of RIL and therefore, the respondent has rendered the services of a Market Research Agency which is liable to Service Tax. Ld. Deputy Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority. 4. None appeared for the Respondent. In their cross objection the Respondent submits that the services rendered by the respondent is that of Del Credre Agent and the said services are rightly classifiable under Business Auxiliary Service which was br....