2017 (10) TMI 1114

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..../70101- 70104/2016 & E/70110/2016, E/70169- 70171/2016 & E/70364/2016-EX[SM] - 71064-71073/2017<br>Central Excise<br>Ashok Jindal (Judicial Member) For the Appellant : Aalok Arora, Advocate (In Appeal No. E/70094/2016 & E/70364/2016), None (In Appeal No. E/70101-70104/2016 & 70110/2016), Rajesh Chhibber, Advocate (E/70169-70170/2016) & Kapil Vaish, Chartered Accountant (In Appeal No. E/70171/20....

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.... Central Excise & Service Tax, Surat-I reported at 2016 (335) E.L.T. 660 (Tri. Ahmedabad) after examining the issue of sales promotion activity, as per Section 65(19) of the Finance Act, 1994 which defines the Business Auxiliary Service. While examining the definition of Business Auxiliary Service, where the agent is engaged in either promotion or marketing or where sale of goods produced or provi....

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....lying either of the judgment of the Hon'ble High Courts, I decide the issue independently in the light of the decision of this Tribunal in the case of Maheshwari Solvent Extraction Ltd. Versus Commissioner of Central Excise, Nagpur reported at 2014 (299) E.L.T. 116 (Tri. Mumbai) wherein it has been held that if there are contrary view of the Apex Court, in that circumstance the Adjudicating Author....