2015 (1) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv. For the Respondent : Dr B S Meena, Addl Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein service tax has been demanded along with interest and various penalties under the Finance Act, 1994 have been levied against them under the category of Business Auxiliary Service. The appellant has also filed an application for extension of S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s are leviable to service tax under the category of Business Auxiliary Service. 3. Shri M.H. Patil, Ld. Counsel for the appellant appeared before us and submits that in this case appellant is not a service provider. He is selling the goods on principal to principal basis to ZIL. He further submits that the goods have been imported by the appellant in their own name and in their own account. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt form part of the sale of the goods in question. 4. On the other hand, ld. AR opposed the contention of the ld. counsel and submits that in this case the appellant has procured goods for ZIL as they have entered into an agreement for sale and purchase prior to importation of the goods. Therefore, appellant has provided facility for procurement of inputs to ZIL. In these circumstances, the cha....