2008 (10) TMI 171 - AT - Service Tax

Appellant get commission for the performance of his obligation @ of 6% of the aggregate amount of sale - the rate of commission may be increased or decreased - Whether the activities undertaken would come within the purview of Market Research Agency service or business auxiliary service (commission agent) - appellant had undertaken the job of commission agent - applicant made out prima facie case for waiver of Service tax and penalties - Stay petition is allowed.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI involved a dispute over whether activities were classified as "Market Research Agency" service or "business auxiliary service (commission agent)." The applicant sought waiver of pre-deposit of tax and penalties, which was granted as it was found that the appellant acted as a commission agent. Pre-deposit of tax and penalties was waived until the appeal's disposal.