9911796707
TMI Blog2014 (12) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... in India as per directions given by their principal representative for which the respondents get commission - whether the activity is liable to service tax under Section 65(19) of the Finance Act, 1994 - Held that:- Tribunal in case of Paul Merchants Ltd. reported in [2012 (12) TMI 424 - CESTAT, DELHI (LB)] by majority decision has held that advertisement and sale promotion by agent/sub-agent is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ative of Western Union Money Transfer Services, Ireland. Respondents are rendering the services of paying money to the designated recipient on behalf of Wall Street Finance Ltd. and are helping in transferring Foreign Exchange to the Indian recipient. Department is of the view that activity of respondent is covered under the category of "Business Auxiliary Service" and accordingly the Show Cause N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing for the Revenue submitted that order passed by the Commissioner (Appeals) is not proper and legal in holding that activities of the respondent do not fall under the category of "Business Auxiliary Service". He submits that as per terms and conditions of the agreement the activities by the respondent are not limited to delivery of the money to the ultimate beneficiary but are also extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative for which the respondents get commission. The issue before us is whether the activity is liable to service tax under Section 65(19) of the Finance Act, 1994. 6. The issue came for decision before this Tribunal and the Tribunal in case of Paul Merchants Ltd. reported in 2013 (29) S.T.R. 257 (Tri.-Del.) by majority decision has held that advertisement and sale promotion by agent/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
