JOGINDER PAL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.)

(2.) LD . AR submits that this Appellant is acting on behalf of Indo British Petroleum Ltd. for selling their products on their behalf. When show cause notice framed charge that the service provided by the Appellant is chargeable to tax as commission agent, adjudication ended holding that business auxiliary service was provided. Adjudication having travelled beyond the scope of show cause notice, the Appellant should reasonably be dealt at this interim stage awaiting hearing of the appeal in detail. Ld. AR also submits that they are entitled to S.S.I. exemption benefit.

(3.) HEARD both sides.