COMMISSIONER OF CENTRAL EXCISE AND S.T., KOLHAPUR Vs. Y.M. KRISHNA SSK LTD.
LAWS(BOM)-2017-8-305
HIGH COURT OF BOMBAY
Decided on August 08,2017

Commissioner Of Central Excise And S.T., Kolhapur Appellant
VERSUS
Y.M. Krishna Ssk Ltd. Respondents

JUDGEMENT

A.S. Oka, J. - (1.) Heard the learned counsel appearing for the Appellant. The Appellant has taken an exception to the judgment and order dated 15th January, 2014 passed by the Customs, Excise and Service Tax Appellate Tribunal at Mumbai [2014 (36) S.T.R. 838 (Tri.-Mum.)].
(2.) The Respondent is a Co ­operative Sugar Factory which is engaged in manufacture of sugar and molasses and it is also having its distillery. In the said distillery, the Respondent is manufacturing country liquor having brand name 'Pahili-Dhar'. The Respondent which was the Appellant before the Appellate Tribunal entered into two agreements styled as selling agency agreement. The first one was dated 10th April, 2002 entered into with M/s. Talareja Trade, 885 Shaniwar Peth, Pune - Bangalore Road Malkapur (Karad) for a period of five years. The said agreement was replaced by another selling agency agreement dated 1st January, 2006 with the same agents which was valid for five years. It is alleged that the Respondent was regularly filing Service Tax Returns.
(3.) A show cause notice was issued by the Revenue calling upon the Respondent to show cause as to why service tax amount towards Business Auxiliary Services and also towards Intellectual Property Services should not be demanded and recovered in terms of the agreement executed by and between the Respondent and M/s. Talareja Trade (HUF) alongwith interest and penalty. It is alleged that the Respondent has allowed M/s. Talareja Trade to use brand name Pahili ­Dhar for marketing country liquor manufactured by the Respondent. The allegation is that the said activities are falling under the category of Intellectual Property Service.;


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