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TMI Blog2017 (3) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... void of an agency relationship with the financier and rules out the provision of a service on behalf of the borrower from whom the appellant receives consideration, the activities of the appellant are outside the ambit of “business auxiliary service” - demand set aside - appeal allowed - decided in favor of appellant. - ST/1644/2011-ST(SM) - FINAL ORDER NO. 51844/2017-ST(SM) - Dated:- 23-1-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into by the appellant was covered within the description of Business Auxiliary Services classified under section 65 (105)(zzb). Accordingly, show cause notice was issued and the order in original confirmed service tax demand to the extent of ₹ 2,22,284/-. When the issue was challenged before the commissioner (A) the appellant did not get relief and consequently filed the present appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y any of the clauses of the Business Auxiliary Services which are: a) Promotion or marketing or sale of the goods produced was provided by the client. b) Promotion or marketing of services provided by the client; and c) Commission agent. 7. I find that ab identical issue stand decided by the Tribunal in the case of Fulchand Tikamchand cited by the appellant. The Tribunal has held a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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, thus, not connected with the sale of a product or service belonging to the person who makes over the consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an equation that is devoid of an agency relationship with the financier and rules out the provision of a service on behalf of the borrower from whom the appellant receives consideration, the activities of the appellant are outside the ambit of business auxiliary service. 11. Accordingly the appeal is allowed by setting aside the impugned order. 8. By following the decision of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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