2007 (12) TMI 30

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....ellants submitted that the demand framed by the ld. Appellate Authority at page 11 in the impugned order is as under : "In the instant case the main issue is to be decided whether the commission received against the services of procurement of orders on behalf of principal and such order placed and executed by the buyer and seller (principal) is liable to pay service tax" 2. In view of the is....

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....ri.) = 2002 (145) E.L.T. 222 (Tribunal). In view of specific overruling of that decision and for the clear fact finding, the Medpro judgment rendered by the Tribunal after one day of L&T judgment and the said Medpro judgment reported in 2006 (3) S.T.R. 355 (Tri.-LB) does not cover the case of the appellant at all. Therefore, the appellant is entitled to the benefit of ratio laid down in L&T's case....

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.... Fabriks Ltd. as well as on Medpro Pharma Pvt. Ltd. strongly argued that Appellant's case is not covered by decision of L&T's case. Therefore, he prays that the authorities below have not committed any error to bring the appellant in the ambit of the tax. 5. Heard both sides and perused the record. An insight to Medpro judgment throws light that judgment although was rendered on the next day of....

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....of work, such isolated activity can also be covered under "C&F Operations". Merely, because the bassoon was not played in one of the movements of a symphony, it does not cause to be otherwise a part of the orchestra. While forming this view, we have certainly not overlooked the fact that while music can be sometimes taxing, a tax can never be musical" The Revenue's reliance on Super Poly Fabrik....