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TMI Blog2014 (12) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, we find that the appellant may not have a case on merits. - Partial stay granted. - ST/20279/2014-DB - MISC ORDER No. 22379/2014 - Dated:- 7-8-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Mr. B. Venugopal, Advocate For the Respondent : Mr. A.K. Nigam, A.R. ORDER Per B.S.V. MURTHY; Appellant is engaged in providing services to the sellers and purchasers of used cars. Demand of service tax of ₹ 1,53,62,895/- has been made on the ground that the appellant has rendered Business Auxiliary Service to sellers and purchasers of the cars during the period from 2006-07 to 2010-11. Penalties under various sections of the Finance Act, 1994 have also been imposed on the appellant. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After mutual agreement between the individual seller and the buyer of the car, the sale will be effected and the value of the car will be collected by the appellant along with a fixed percentage from the individual buyer; Consequently, the value of the car will be passed on to the seller of the car after relating a fixed percentage of the value; As per the requirement of the buyer of the car, the appellant provides support services which inter alia includes arranging Insurance, Registration of the car in the name of the new owner etc., if required; In the event the car is not sold, the owner of the car is also at liberty to take away his car for which the appellant does not charge an amount. 2. The grievance of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or [ * * * * ] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, inputs means all goods or services intended for use by the client;] [(v) production or processing of goods for, or on behalf of, the client;] (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elating to such sale or purchase of such goods or services; The definition of goods is : item held for sale in the regular course of business. The definition of on behalf of is : act vicariously, appearing for, as agent for, be deputy for, be envoy for, be spokesman for, be the authorized agent for, be the authorized representative for, by proxy, in behalf of, representing, stand in for, substitute for. 6. The activities we have discussed above as submitted by learned counsel in the appeal memo itself show that when the appellant provided a space to keep the car after cleaning it and also getting it valued and after consulting with the seller, fix price and display for sale and subsequently, when a buyer is found, they would ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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