N-TEEK FINANCIALS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal was filed by M/s. N -Teek Financials, R.P. Complex Noida -Dadri Road Noida (herein after referred to as the Appellants) against Order -in -Appeal No. 13/CE/Appl/Noida/08, dated 21 -1 -2008. The said Order -in -Appeal had upheld the Order -in -Original No. 11/AC/N -IV/2007, dated 16 -3 -2007 in terms of which demand of Service Tax amounting to Rs. 3,29,020/ - (inclusive of Education Cess) was confirmed and ordered to be recovered along with interest, and penalties under Sec. 76, 77 and 78 of Finance Act, 1994 were also imposed. In their appeal, the Appellants have made the following submissions: -

(2.) THE learned DR argued that the agreement between M/s. TFL and the Appellants clearly shows that they provided services of promotion and marketing to M/s. TFL and there was no ambiguity. Therefore the Appellants deliberately evaded Service Tax.

(3.) THE agreement between the M/s. TFL and the Appellant clearly provides that the Appellant will inter alia undertake the following activities: -