9911796707
TMI Blog2016 (11) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of BAS - reliance placed on the decision of the case of Fulchand Tikamchand Vs. CCE, Nagpur [2016 (2) TMI 772 - CESTAT MUMBAI] where it was held that the appellant has acted as a broker and made available the details of financiers to potential operators. The Tribunal held that such an activity will not bring the assessee under the commission agent. Tax not leviable - appeal dismissed - decided against Revenue. - Appeal No. ST/537/2012-CU[DB] - Final Order No. 55134/2016 - Dated:- 4-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. Ranjan Khanna, DR - For Appellant None For Respondent ORDER Per Mr. V. Padmanabhan The present appeal is directed against the Order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal may be reinstated. 2. Heard Shri Ranjan Khanna, ld. Departmental Representative for Revenue and none appeared for the respondent. 3. While the Departmental Representative reiterated the view of the original authority, ld. Advocate appearing for the assessee submitted that they were not liable to the service tax in as much as the activity carried out by them are not covered within the definition of commission agent as per Section 65 (105) (zzb) (Clause VII) of the Act. They also placed reliance on the following case laws:- (a) Fulchand Tikamchand Vs. CCE, Nagpur [2016 (42) STR 1063 (Tri.-Mumbai)] (b) CCE, New Delhi Vs. Interocean Shipping Co. [2015 (40) STR 210 (SC) (c) Interocean Shipping Co. Vs. CCE, New Delhi [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. Tribunal in the case of Fulchand Tikamchand Vs. CCE, Nagpur has held that the appellant has acted as a broker and made available the details of financiers to potential operators. The Tribunal held that such an activity will not bring the assessee under the commission agent. The relevant portion of the decision of the Tribunal is reproduced below:- 9. The case laws relied upon by the adjudicating authority stand on a different footing inasmuch as the providers therein received commission from 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, thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
