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TMI Blog2015 (5) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... of Maharashtra through Zilha Parishad as service charges for disbursement of salaries of Govt. teachers cannot be considered as commission received though it may be entered in the records of the appellant as commission received. - an amount received as a consideration for disbursement of salaries to the Govt. teachers on direction of Zillha Parishad can never be an activity covered under the defin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords by the departmental officers, it was observed that appellant had received commission amounting to ₹ 8,35,348/- during the period April 2004 to September 2007 for disbursement of Govt. teachers salary. Revenue authorities entertained a belief that the said commission which is received by the appellant was covered under the category of Business Auxiliary Services. A show-cause notice wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of Zilha Parishad, the said activity is not a service undertaken by the appellant as commission agent. 5. Learned Departmental Representative would reiterate the findings of the lower authorities. 6. On considering the submission made by both sides, we find that the lower authorities were error in holding that appellant would fall under the category of commission agent and the amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments of title to such goods or services or (b) collects payment of sale price of such goods or services; or (c) Guarantees for collection or payment for such goods or services; or (d) undertakes any activities relating to such sale or purchase of such goods or services. 7. It may be seen from the reproduced definition of the commission agent is defined as a person who while acting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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