2013 (5) TMI 928

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....ape, Advocate, for the Appellant. Shri V.K. Agarwal, AR, for the Respondent. ORDER [Order per : Justice G. Raghuram, President]. - The appeal preferred by the assessee is against the adjudication order dated 30-11-2011 passed by the Commissioner, Service Tax, Mumbai-V. The adjudication order confirmed the demand of service tax of Rs. 1,13,13,784/- including cesses; ordered recovery of int....

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....f the actual marketing expenditure incurred for promotion of "Nakshtra " brand of jewellery during the period December 31, 2005 to 2006 and 2007 and that the amounts represented recovery of actual marketing expenses incurred by DTC only of the and agreement between the parties, the adjudicating authority concluded that since DTC was providing BAS to the assessee by promotion or marketing of the go....

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....greed that DTC would undertake promotional campaigns for promotion of licensed products including marketing and promotional activities detailed in the agreement; and licensed product is specified in the agreement as the product supplied in accordance with the agreement. As per clause 4 of the agreement, DTC commissioned the DTC marketing campaign, the assessee has also acknowledged that it will be....

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....ded by "De Beers" and DTC. What is advertised is Nakshtra diamond jewellery and the visual images in the advertisements are also of jewellery and not diamonds. 6. On the basis of the relevant material including advertisements and the terms of the agreement, Revenue assumed and the adjudicating authority agreed that the assessee was the recipient of BAS provided by DTC as defined under Sect....