{"id":175222,"date":"2005-11-28T00:00:00","date_gmt":"2005-11-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/protec-laboratories-pvt-ltd-vs-commissioner-of-c-ex-on-28-november-2005"},"modified":"2016-09-18T19:46:43","modified_gmt":"2016-09-18T14:16:43","slug":"protec-laboratories-pvt-ltd-vs-commissioner-of-c-ex-on-28-november-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/protec-laboratories-pvt-ltd-vs-commissioner-of-c-ex-on-28-november-2005","title":{"rendered":"Protec Laboratories Pvt. Ltd. vs Commissioner Of C. Ex. on 28 November, 2005"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai<\/div>\n
Protec Laboratories Pvt. Ltd. vs Commissioner Of C. Ex. on 28 November, 2005<\/div>\n
Bench: S T Chittaranjan, T Anjaneyulu<\/div>\n<\/p>\n
<\/pre>\n
ORDER <\/p>\n
Chittaranjan Satapathy, Member (T)<\/p>\n
1. Heard both sides. The appellants have received the impugned amounts from M\/s. Cipla for acting as canvassing representative during the period from 1997 to 2003. It is the case of the appellants that they have merely obtained and supplied free samples from M\/s. Cipla to various Doctors for advertising medicaments manufactured by M\/s. Cipla. It is contended by them that there is no sale of goods and therefore, no clearing or forwarding involved.\n<\/p>\n
2. It is the contention of the Department that the impugned amounts received by the appellants are chargeable to service tax under the head clearing and forwarding services. The learned D.R. relies on the decision of the Tribunal in the case of Prabhat Zarda Factory (India) Ltd. v. C.C.Ex., Patna
\n to the effect that any services rendered indirectly also come within the scope of services for levy of service tax.\n<\/p>\n
3. After hearing both sides and perusal of the case records, we are of the prima facie view that there is neither any sale nor any clearing or forwarding of goods involved in the services rendered by the appellants and that the nature of services rendered would be more appropriately covered as Business Auxiliary Services with effect from 9-7-2004 but not prior to that date under clearing and forwarding service.\n<\/p>\n
4. As such, we grant full waiver from the requirement of pre-deposit with liberty to the department to apply for early hearing of the appeal, considering the fact that more than Rs. 1.5 crores are involved.\n<\/p>\n
 (Pronounced in Court)<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Mumbai Protec Laboratories Pvt. Ltd. vs Commissioner Of C. Ex. on 28 November, 2005 Bench: S T Chittaranjan, T Anjaneyulu ORDER Chittaranjan Satapathy, Member (T) 1. Heard both sides. The appellants have received the impugned amounts from M\/s. Cipla for acting as canvassing representative during the period from 1997 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-175222","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nProtec Laboratories Pvt. Ltd. vs Commissioner Of C. 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