9911796707
TMI Blog2015 (9) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... vices - whether small scale exemption will be admissible to the appellants or not - Held that:- services provided by these appellants as a Commission Agents are classifiable as Business Auxiliary Services. Appellants are arranging loans for the banks and thus promoting marketing the services provided by the Banks and are paid commission on such services from the bank. These activities have been co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax appeal No. ST/1173/2010 has been filed by M/s Ishwar Consultant against OIA No. 266/ST/APPL/KNP/2010 dated 18/05/2010. Appeals No. 1174/2010 and 1175/2010 have been respectively filed by M/s Shreya Financial Services and Shri Sanjeev Upadhyay against OIA No. 267-269/ST dated 18/05/2010. 2. None appeared on behalf of the appellant M/s Ishwar Consultant when notice was issued on 15/6/2015. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section (19) of the Finance Act, 1994 is as follows :- As per Clause (19) of Section 65 of the Finance Act, 1994, the term Business Auxiliary Service has been defined as any service in relation to (i) promotion or marketing 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 custome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act, 1944. 4. In view of the above definition services provided by these appellants as a Commission Agents are classifiable as Business Auxiliary Services. From the case records it is observed that the appellants are arranging loans for the banks and thus promoting marketing the services provided by the Banks and are paid commission on such services from the bank. These acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
