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TMI Blog2015 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... n agent. - Decision in the case of Commissioner of Central Excise, Ahmedabad - II v. CEDILE Healthcare Ltd. - [2013 (1) TMI 304 - GUJARAT HIGH COURT] followed - Decided in favour of Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... promotion of sales in general to the consumers at large and are more in the nature of the activities referred to in the preceding paragraph. "Commission agent" has been defined under the explanation to "business auxiliary service' and insofar as the same is relevant for the present purpose means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration. Thus, the commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent to the consumer. In the present case, it is the case of the assessee that service tax had been paid on commission paid to the commission agent for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... noted above to indicate that such commission agents were involved in the activity of sales promotion as explained in the earlier portion of the judgement, in the opinion of this court, the claim of the assessee was rightly rejected by the Tribunal. Under the circumstances, the adjudicating authority was justified in holding that the commission agent is directly concerned with the sales rather than sales promotion and as such the services provided by such commission agent would not fall within the purview of the main or inclusive part of the definition of input service as laid down in rule 2(l) of the Rules. (ix) As regards the contention that in any event the service rendered by a commission agent is a service received in relation to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit rating, share registry, and security". Thus, what is required to be examined is as to whether the service rendered by commission agents can be said to be an activity which is analogous to any of the said activities. The activity of commission agent, therefore, should bear some similarity to the illustrative activities. In the opinion of this court, none of the illustrative activities, viz., "accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security" is in any manner similar to the services rendered by commission agents nor are the same in any manner related to such services. Under the circumstances, though the business activit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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