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TMI Blog2016 (2) TMI 772X X X X Extracts X X X X X X X X Extracts X X X X ..... And C J Mathew, Member (T) For the Appellant : Shri L Badri Narayanan, Adv For the Respondent : Shri RK Das, Dy Commissioner (AR) ORDER Per C. J. Mathew M/s Fulchand Tikamchand, styling itself as a finance broker, is before us challenging the decision of Commissioner of Central Excise, Nagpur in order-in-original no. 3/ST/2011-12/C dated 30 th June 2011 by which the appellant has been held liable to service tax of ₹ 70,79,542/- as provider of business auxiliary service' for the period between 2005-06 and 2009-10 along with appropriate interest besides being penalized under section 76, 77 and 78 of the Finance Act, 1994. 2. The appellant claims that, as a broker, they have an empanelled list of potential f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself on the allegations, there is no lacuna in the issue of show cause in this manner. Adjudication orders, on the other hand, are a bill of taxes that have been determined as under; the constitutional mandate to collect tax under authority of law is fulfilled and manifested only by determination of a unique rate of duty and appropriate taxable value. In the context of an enumerated list of specific taxable services, even a hint of hesitancy in identifying the service rendered will taint the bill. Even where the possibility of inclusion in no more than one entry exists, the law invariably prescribes the methodology for isolating the one that describes the activity most accurately. There is, therefore, no excuse for uncertainty in identify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or, public relation services, management or supervision .. A plain reading of the section, however, indicates that a commission agent is also deemed to be a provider of business auxiliary services' in addition to others who may be fitted in the seven sub-categories. 5. Learned Counsel for the appellant relies on the decision of this Tribunal in Interocean Shipping Co vs. Commissioner of Service Tax, New Delhi [2013 (30) STR 244 (Tri.Delhi) to contend that brokers are not agents acting on behalf of either party in a loan transaction and thus eliminating the deeming of the appellant as a commission agent. Further reliance was placed on the decision of Hon'ble High Court of Bombay in Commissioner of Sales Tax v. Pandurang Tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission from the clients whose commercial outputs were placed with final consumers. The appellant, on the other hand, receives commission from the borrower who does not have either a product or a service to place in the market. The consideration is, thus, not connected with the sale of a product or service belonging to the person who makes over the consideration. The appellant, therefore, does not find fitment in section 65(19)(vii) as provider of business auxiliary service'. 10. The circular relied upon in the impugned order appears to have been mis-applied by the adjudicating authority, the circular clarifies that automobile dealers getting commission from finance companies for promoting or marketing their auto loan packages among ..... X X X X Extracts X X X X X X X X Extracts X X X X
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