2014 (10) TMI 416

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....Respondent. The appellant is engaged in the trading activity of liquor products of various manufacturers. The appellant stopped paying Service Tax with effect from 1-7-2003 to 30-6-2004 on the ground that they were actually commission agent only and the service provided by the commission agent was not liable to Service Tax during the period as per the exemption Notification No. 13/2003-S.T., date....

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....d performance for the year 1995-96 and intimated the revised target fixed for them. The appellants have been informed that new year has just begun and it is time for them to look forward and plan. In the case of Allied Domecq, the letter starts with sentence stating that full reimbursement as promoter margin will be allowed on the Scotch Brands. Indeed the manufacturer of wines has indicated that ....