2010 (11) TMI 355

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..... s denied on the ground that the assessee was not engaged in providing ‘Business Auxiliary Services’ of textile processing - The assessee is a commercial concern, which provides ‘Business Auxiliary Services’ relating to procurement of goods (fabrics) which are inputs for the client. The assessee herein being an individual, not falling within any of the seven categories set out in the provisions, i .....

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..... self at this stage with the consent of both sides as the issue in dispute lies in a very narrow compass. 2. The appellant herein is a proprietary concern engaged in the business as the commission agent for fabric-sourcing and procurement of high quality fabrics for M/s. Hasbro Clothing Pvt. Ltd., who are engaged in the business of stitching readymade garments (of casual and formal wears) in the .....

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..... procurement of goods or services, which are inputs for the client; (b) production of goods on behalf of the client; (c) provision of service on behalf of the client; or (d) a service incidental or auxiliary to any activity specified in (a) to (c) above, from the whole of the service tax leviable thereon under section 66 of the said Finance Act : Provided that nothing in this .....

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..... t of any activity specified in (a) to (d) above in relation to agriculture, printing, textile processing or education. 3. It cannot be disputed that the assessee is a commercial concern, which provides Business Auxiliary Services relating to procurement of goods (fabrics) which are inputs for the client M/s. Hasbro Clothing Pvt. Ltd. The proviso covers seven categories of business and the Not .....

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..... espect of the activity specified above in relation to agriculture, printing, textile processing or education. 4. Since the appellant herein is an individual and procuring the goods for clients, which are inputs for his client, the assessee is covered by the first part of the Notification and we are not required to decide the applicability of the proviso of the Notification. The assessee is, ther .....

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