2018 (5) TMI 1234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tes - for the appellant. Shri G.R. Singh, Authorized Representative (DR) - for the Respondent. Per. S.K. Mohanty :- This appeal is directed against the impugned order dated 17/05/2013 passed by the Commissioner of Central Excise, Gurgaon. 2.Brief facts of the case are that the appellant had entered into the General Sales Agreement (GSA) dated 04/12/2013 with M/s Thai Airways Internatio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d under Section 77 and 78 of the Finance Act, 1994, 3.The learned Advocate appearing for the appellant submits that the activities undertaken by the appellant is not confirming to the definition of business auxiliary service in as much as, at the relevant time, the term N commission agent' was not finding place in such definition clause. He further submits that even if the term commission a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and final order No. 50438-50439 of 2018 dated 01/02/2018, passed by this Tribunal in the case of CST, Delhi vs. McCann Erickson (India) Pvt. Ltd. 3. On the other hand, the learned DR appearing for the Revenue reiterates the finding recorded in the impugned order. 4. Heard both sides and perused the case records. 5. The definition of business auxiliary service, at the relevant point of ti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d on the judgment of Hon'ble Supreme Court in the case of Union of India vs. Martin Lottery Agencies Ltd. reported in 2009 (14) S.T.R. 593 (S.C.). In the said relied upon judgment, the Hon'ble Apex Court have held that by reason of an explanation, though a substantive law may be introduced, but the same will not have any retrospective effect. 6. In view of the fact that the period of di....