2018 (8) TMI 623

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....t Shri Sanjay Jain, DR for the Respondent ORDER Per Anil Choudhary: 1. The issue in these cross appeals is whether the appellant is liable to pay service tax on their activity of trading, wherein they receive goods on sale basis from the manufacturer-Ingersoll-Rand India Ltd (i.e. IRIL for short) and such goods are resold by them on retail sale price as fixed by the manufacturer IRIL and th....

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....lant have resold the goods at the recommended sale prices fixed by IRIL and accordingly have earned commission/discount on such sales. It is admitted fact that the appellant is registered with the sales tax Department and have paid VAT/sales tax on such activity. 4. The Ld. DR for revenue pressing the appeal on behalf of the Revenue relies on the findings in the Order-in-Original and further reit....

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.... and states that it is admitted fact that the goods have come to them on purchase basis and the title in the goods was transferred on such purchases in their favour. Thereafter it is further admitted fact that they have raised the invoices on the customers for such sale, and have also paid sales tax on such sales. Under such facts and circumstances there is no error in the order of the Commissione....

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....es like filing of returns and filing of balance sheet with the Service Tax Department. Accordingly, he prays for deleting the demand sustained along with the penalty sustained. 7. Having considered the rival contentions we find that there is no merit in the appeal of Revenue as the appellant assessee have purchased the goods from the principal and have resold such goods on payment of sales tax/VA....