2015 (9) TMI 213

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..... d that:- Commissioner has correctly come to the conclusion that the appellant is not eligible for the benefit of the Notification No. 13/03-ST as he is not a Commissioner agent. We notice from the impugned order that the Commissioner has not held the appellant as commission agent. Secondly, as regards the Notification No. 24/04, the claim of the appellant is that they are providing services on beh .....

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..... the sides and perused the records. 3. The issue involved in this case is regarding the taxability of the amount received by the appellant by way of commission from various financial institutions for rendering services of collecting, bringing and forwarding the loaners to the banks and also verifying their forms, etc. 4. The adjudicating authority has dropped the proceedings initiated agains .....

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..... gainst the appellant by following the views expressed by the Bench in the case of South City Motors ltd., Vs. Commissioner of Service Tax, Delhi - 2012 (45) STR 483 (Tri-Del) and he submits a copy of the said order. 7. We have carefully considered the submissions made by both the sides and we find that the appellant's appeal needs to be rejected for more than one reason. Firstly, the Commis .....

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