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TMI Blog2018 (7) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... e covered under the definition until date of amendment of BAS, i.e., 15.04.2006 - the demand prior to 15.04.2006 cannot be sustained and is set aside. The adjudicating authority is directed for requantification of the demand and restrict it to that with effect from 15.04.2006 and charge penalty also accordingly - appeal allowed in part by way of remand. - Appeal No. ST/52751/2015-CU[DB] - ST/A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also a share in the commission for introducing new customers, after such distributor propagates/promotes FSL products. Thereafter, when a new customer distributes FSL products, they, in turn, propagate/promote FSL products to other persons and the distributor gets commission in respect of purchases made by such introducees down the line. 2. The Department levied Service Tax on the commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... until it was amended on 15.04.2006 and made applicable to any person . The learned Advocate s submission is that during the period under dispute, prior to 15.04.2006, the Appellant will not be covered by the definition of BAS being not a commercial concern. 5. The learned D.R. justified the impugned order. 6. After hearing both sides and perusal of facts, we find that the issue of commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants and constitutes a service (Business Auxiliary Service), provided in respect of FSL products to FSL. The commission / consideration is provided according to the terms and conditions, for making/ promotion efforts by the appellants. The receipt of commission by the appellants clearly makes them providers of Business Auxiliary Service as defined under Section 65(19) of the Act. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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