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TMI Blog2015 (12) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against No. P-III/VM/216/2009, dated 12-10-2009. 2. The issue involved in this case is that appellant is engaged in providing services under the category of Banking and other Financial Services. During scrutiny of the records by the departmental officers, it was observed that ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. 4. It is the case of the appellant that the amount received by them would not fall under the definition of commission by any stretch of imagination as also the amounts which was disbursed by the appellant is the salary of the Government teachers. It is his submission that though they have disbursed the salary of the Govt. teachers on behalf of Zilha Parishad, the said activity is not a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2005 has inserted an explanation below Section 65(19), so as to clarify that "Commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of service for a consideration and includes any person while acting on behalf of another person - (a) deals with goods or services or documents of title to such goods or servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of Zillha Parishad can never be an activity covered under the definition of Business Auxiliary Service and more so it cannot be termed as an amount received by the appellant as commission agent. In view of the facts and circumstances of this case, we hold that the impugned order is unsustainable and liable to be set aside and we do so. 8. Impugned order is set aside and the appeal is al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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