2015 (11) TMI 230

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....Narasimhan, Advocate For the Respondent : Shri Satyaveer Singh, A.R. ORDER Per R.K. Singh: Stay applications along with appeals have been filed against orders in original No. 48-49/SA/CCE/ST/2013 dated 31.10.2013 issued in respect of show cause notices dated 3.4.2008 and 22.4.2009 in terms of which service tax demands of Rs. 2,49,74,978/- against show cause notice dated 3.4.2008 and Rs....

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....o be newly entered into after mutual consultation between the parties hereto, licencee may, sell or export outside the Territory the Products manufactured or procured by licensee, and further, licensee may utilize licensors distribution network for such sales or exportation outside the Territory." As per the related export agreement entered into with Honda Motor Co. Ltd. on 21.6.2004 (as per a....

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....the licensor and the licensee. For this the appellant was required to pay 5% of the FOB value to the licensor. The appellant has contended that this arrangement does not make Honda Motors its commission agent. Commission agent is defined in Section 65(19) is as under:  (a) "commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, o....

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....t is pretty arguable that the licensor acted on behalf of the appellant and undertook activity relating to sale of the appellants goods for which the licensor was paid commission based upon the value of exports. Although the appellant has also tried to make an arguable case that the licensor did not act as an agent of the appellant and therefore was not falling in the category of commission agent....