9911796707
TMI Blog2017 (7) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... e name & style of "Palace on Wheels" and "Royal Rajasthan on Wheels", to develop the tourism in Rajasthan for people coming from abroad and outside State. They have entered into an agreement with various emporia/shops which come in the way of the journey on the said two trains, for stopping the trains before the said shops to facilitate the passengers to do shopping, etc. The appellant charge a facilitation fee for the said purpose. 2. The Revenue entertained a view that the amount received by the appellant in the name of "facilitation fee", is commission from various shops and emporia for providing services of promoting or marketing or selling of goods provided or belonging to the emporia/shops, is liable to Service Tax under the category ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s', promoting or marketing or selling of goods produced or provided by or belonging to the client are covered under the definition of the said service. Inasmuch as admittedly, the appellants are promoting sale of goods by the said emporia/shops, for which they are getting facilitation fee, i.e., "commission", it is nothing but 'Business Auxiliary Service'. 5. In the above background, we have heard Shri Jatin Mahajan, learned advocate for the appellant and Ms. Neha Garg, learned DR for the Revenue. 6. Learned advocate submitted copy of the agreement entered into by the appellant with various Emporia and submitted that the responsibility of the appellant is only for stoppage of buses at the approved emporium and there is no guarantee that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant, by the act of stopping the buses only in front of contracted emporium and not in front of others, engaged in providing customers to the emporium resulting in promotion of sales. This is clearly in the nature of promoting the sales of goods belonging to the clients and facilitation fee received by the appellant from the emporium is nothing but in the nature of commission received for providing such services. 10. In view of the above, the activity of the appellant is covered by the definition of 'Business Auxiliary Service' leviable to service tax. 11. The appellant has advanced the arguments and strongly contended that the demand is hit by time bar in the absence of any positive evidence enumerated in the show cause notice. The sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
