2015 (1) TMI 949

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.... the period 1-7-2003 to 31-8-2006 (the impugned-period). THE FACTS 2. The Assessee markets and promotes various kinds of Indian Made Foreign Liquor (IMFL)/Beer manufactured by M/s. Skol Beverages Limited (SBL). It received payment of Rs. 2,84,34,153 towards the service for the impugned-period. However, Service Tax was not deposited. 3. The total amount received by the Assessee for the aforesaid period is also distributed in five different items. They are as follows : Sl. No. Particulars of Charges Amount Received Rs. 1 Primary claim/Retail Scheme 1,45,86,101 2 Commission Claim 1,22,25,348 3 Merchandise Expenses 3,45,163 4 Fixed Office Expenses 11,28,000 5 Other expenses (....

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.... expenses) as well as on part item no. 5 namely other expenses excluding miscellaneous expenses of registration and transportation. 10. However, the Tribunal upheld the order of the Commissioner (Appeals) excluding the Service Tax on the first item namely primary claim/retailer scheme. Hence, the present appeal. THE DECISION 11. Notice of this appeal was served upon the Respondent/Assessee, however, no one has appeared on its behalf. Shri Neelabh Dubey, Advocate was requested to assist the court on behalf of the Assessee. We have heard them. 12. This appeal was admitted on 28-9-2012 on the following substantial question of law : 'Whether the impugned order passed by the Tribunal is in disregard and of contrary ....