2017 (1) TMI 1463

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....ia, CA and Krishna Menon, Advocate, for the Appellant. Shri Ranjan Khanna, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against the order dated 11-6-2013 of Commissioner (Appeals)-I, Raipur. The appellant are engaged in the manufacture of cement and clinker liable to Central Excise Duty. The dispute in the present case relates to their activity ....

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....the appellant submitted that they had no arrangement for promotion of business of their sister concern. However, in one transaction they acted as intermediary in 2005 for arranging crushing work by the sister concern for a client. They received consideration for the said activity. However, the same cannot be considered as promotion or marketing of service, provided by the client. They have not inv....

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.... reiterates the findings of the lower authority. He submitted that the appellant is an established assessee and the service tax liability under BAS is well-known and the plea of bona fide belief cannot be accepted in the facts of the present case. The appellant did not make any efforts to get registered or get the matter clarified by the competent authority. 5. We have heard both the sides....