2008 (11) TMI 109

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.... Shri B.S.V. Murthy, Member (T) Shri R.S. Sarova, JDR, for the Appellant. ShriS.D. Gohil, Advocate, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - Revenue is in appeal against the order of the Commissioner (Appeals). The facts are briefly elaborated as under :- The respondent was appointed by M/s. Plant Lipids P. Ltd., Cochin to promote sale of its products and to book o....

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....the Revenue is that the respondents promote sales of the entire product range of the principal, ensure credit worthiness of the customers and ensure that customers make the payment which amounts to business auxiliary service which covers the evaluation of perspective customers, operational assistance for marketing, formulation of customer services and pricing policies, managing distribution and lo....

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....d therefore, the order of the Commissioner (Appeals) has to be upheld. 3. We have considered the submissions made by both the sides. There is no dispute as regards facts. As per facts on record, the respondents are required to promote entire product range of the principal which involves identification of customers, explain the utility of the product, obtain samples from the principal and provid....