2012 (6) TMI 214

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..... . [Order per : D.N. Panda, Member (J)]. -  Learned Counsel vehemently argued that service provided by the appellant was not for promotion or marketing of service provided by the client of the appellant. It was only getting commission for making the bills and to keep the goods of Jaipur Golden Transport Company. Such an activity cannot be called as "Business Auxiliary Service". 2. Lear .....

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..... mmission @ 6.5 per cent of the booking amount. All these features clearly suggest that appellant's earning was linked with transport charges extending its helping hand for marketing the service of M/s. Jaipur Golden Transport Company. Such finding alone is enough for dismissing appeal of the appellant who has provided taxable service of Business Auxiliary. Accordingly, appeal is dismissed. (Dicta .....

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