2018 (11) TMI 1521

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.... for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is filed by Revenue against Order-in-Appeal No. 53/2008(H-II) S.T, Dated 31.10.2008. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is whether the respondent is liable to discharge service tax liability under the category of 'Business Auxiliary Service' for the amount re....

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.... respondent is a Sales Promotion Agent for IMFL manufacturers and therefore taxable under "Business Auxiliary Service" and is not Commission Agent. She would draw our attention to the agreement entered into by appellant with the manufacturers of IMFL. She would submit that the role of respondent is not only a Commission Agent but is also doing sales promotional activities. 5. Ld. Counsel submits ....