2016 (6) TMI 624

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..... amesh Nair The appeal is directed against Order-in-Appeal No. P-III/RS/111/2012 dated 30.03.2012 passed by the Commissioner of Central Excise (Appeals-III), Pune, whereby learned Commissioner by upholding the Order-in-Original No. PIII/STC/AC/83/2011 dated 28.11.2011, rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is providing services under Banking and .....

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..... TAT-MUM, 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. The operative portion of the judgment is as under:- "6. On considering the submissions made by both sides, we find that the lower authorities were error in holding that appellant would fall under the categor .....

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..... als with goods or services or documents of title to such goods or services or (b) collects payment of sale price of such goods or services; or (c) Guarantees for collection or payment for such goods or services; or (d) undertakes any activities relating to such sale or purchase of such goods or service." 7. It may be seen from the reproduced definition the commission agent is defined as a .....

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