2017 (3) TMI 1295

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....echnical) For the Appellant : Ms. Priyanka Goel, Adv For the Respondent : Ms. Neha Garg, DR ORDER Both the appeals are filed by the assessee-Appellants against the order-in-appeal nos. IND-I/136/2010 and IND-I/137/2010 dated 30.04.2010 passed by the Commissioner (Appeals) Central Excise, New Delhi. 2. The brief facts in both the appeals are identical, hence disposed of by this conso....

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....d expenses at port, cargo handling charges, marketing expenses and miscellaneous expenses. The Department is of the view that the assessee-Appellants had collected the charges for "marketing services" by raising debit notes and were not paying the Service Tax thereupon. Hence, after issuing the show cause notice, they have raised the demand for service tax on "Marketing Services". Being aggrieved,....

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....expenses from the customers which they had used for procurement of edible oil. In other words, the assessee-Appellants if at all providing any marketable services, then they are providing to themselves and not to others. It is also the submission of the learned counsel that the Department has not disclosed anywhere the mode of marketing. She submits that the entire demand is based on conjectures a....

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....siness marketing strategy for the products which did not belong to them. Hence, the demand was rightly raised by the Department. 6. After hearing both sides and on perusal of record, it appears that the assessee-Appellants had multi facet business activities. When the imported crude oil was sold in the high sea, then there was a transaction of buyer and seller. When the assessee-Appellants got ....