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M/S. COAL HANDLERS PVT. LTD. vs. COMMNR. OF CENTRAL EXCISE, KOLKATA

The appeals are allowed and

C.A. No.-007215-007215 - 2004Supreme Court05 May 2015

Section 65Section 65(25)Section 65(48)(j)Section 69

145) ELT 222 Civil Appeal No. 7215 of 2004 & Ors. Page 5 of 19 Page 6 JUDGMENT client and any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services, and includes services as a commission agent. The CESTAT, however, held that the activities undertaken

M/S. ESCORTS LTD. vs. COMMNR. OF CENTRAL EXCISE, FARIDABAD

The appeal is allowed accordingly

C.A. No.-006561-006561 - 2004Supreme Court