2015 (5) TMI 66

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....hri V B Gaikwad, Adv. For the Respondent : Shri A B Kulgod, Asstt. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No: PII/PAP/166/2009 dated 20/08/2009 passed by the Commissioner of Central Excise (Appeals), Pune-II. 2. Vide the impugned order, the learned lower appellate authority has upheld the confirmation of service tax demand on the amo....

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.... agreement, the appellant receives incentives for sale of such liquor after crossing certain threshold limits @ Rs. 5 per box on which they have discharged service tax liability. The appellant is also procuring the raw materials for RBPSSKL on which VAT liability is discharged by them at the time of purchase of the raw materials and when it is subsequently sold to M/s. RBPSSKL. On account of tradi....

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....ppearing for the Revenue, on the other hand, would submit that as per the agreement entered into between the appellant and RBPSSKL, the appellant was required to procure raw materials and submit the same to the latter and the difference in the procurement and sale price is a consideration for the services rendered as a sole selling agent as both these transactions are undertaken as part of the sam....

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....he present case, it is seen that the appellant is undertaking two functions - one as a sole selling agent promoting the sale of the country liquor manufactured for which he receives incentives @ Rs. 5/- per box on which service tax liability is discharged. The second transaction which the appellant undertakes is procuring raw materials and packing materials for the country liquor manufacturer on w....