2018 (5) TMI 1129

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....ocate - For the Appellant Dr.  Ezhilmathi, Joint Commissioner (AR) - For the Respondent ORDER Per : V. Padmanabhan The present appeal is against the Order-in-Appeal No. 185/2008 dated 01.10.2008. The appellant was engaged in procuring orders for one M/s MKT Valves Pvt. Ltd. The dispute covers the period 01.07.2003 to March 2006 for an amount of Rs. 5,18,331/- (Rupees Five Lakhs Ei....

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....appellant are not classified under 'Business Auxiliary Service' in terms of the definition of the service which was prevalent during the respective time. He submitted that the Additional Commissioner in para 17 of his order has expressed the opinion that the activity was in the nature of supporting activity of locating the prospective customers. It is his submission that the activity carried o....

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....der. 5.   After hearing both sides and on perusal of record, we note that the appellant has rendered certain services for M/s. MKT Valves Pvt. Ltd., Hubli. They were procuring orders for sale of valves for their client and receiving commission for such activity. In the impugned order it has been held that this activity undertaken by the appellant falls under "Promotion or Marketing or Sale....