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TMI Blog2013 (9) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appeal is filed by appellant against the impugned order passed by the Commissioner whereby a demand of Service Tax of ₹ 12,93,077/- with interest is confirmed and penalties under Sections 76 and 78 of the Finance Act, 1994 are imposed. 3. A Show Cause Notice was issued to the appellant by invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand under Business Auxiliary Service is not sustainable. Appellant relies upon the decision of the Tribunal in Raja Rajeshwary Intl Polymers (P) Ltd v. CCE, Bangalore-III - 2006 (3) S.T.R. 56l = 2005 (180) E.L.T. 448 (Tribunal) where the Tribunal held that Del Credere Agent is not a Clearing and Forwarding Agent and set aside the demand where the demand is made on the ground that Del Credere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also covers the services as a commission agent as per the definition of Business Auxiliary Service, commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, provision or receipt of services for a consideration and includes any person who guarantees for collection or payment for such goods or services. In view of this, the contention is that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of C F and the Tribunal held that the demand under this activity is not sustainable. In the present case, the demand is under Business Auxiliary Services which covers the activity on failure of prospective customers as well as guarantee for collection. In view of this, ratio of the relied upon decision is not applicable to the facts and circumstances of the case. 10. As per the agreement a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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