9911796707
TMI Blog2016 (6) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... MUMBAI], this Tribunal has held that commission received by the appellant from the Government of Maharashtra for disbursement of government teachers salary, cannot be charged to Service Tax. - Demand set aside - Decided in favor of assessee. - Appeal No. ST/361/12-Mum - A/87740/16/STB - Dated:- 6-5-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a demand of Service Tax on such commission was confirmed by the adjudicating authority. On an appeal filed against such confirmation of demand before the Commissioner (Appeals), the Commissioner (Appeals) rejected the appeal of the appellant. Hence the present appeal. On perusal of record, it was found that the very same issue in the appellant s own case is reported as Janata Sahakari Bank Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order to appreciate the correct legal position, it is required to look into the definition of commission agent as per Financial Year 2005 which is as under:- The Finance 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 servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity, sale or purchase of goods or service. In our considered view, an amount received as a consideration for disbursement of salaries to the Govt. teachers on direction 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 circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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