9911796707
TMI Blog2018 (12) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... customers to whom they are also booking travelling facilities and arranging for the itineraries. The appellants are receiving certain amounts from the hotels on the event of the customers checking into the hotels and paying room rents, etc. This activity certainly falls in the category of Promotion or Marketing of service provided by the client . The definition of Promotion and Marketing submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commission on an agreed basis from the hotels on the payment made by the customers. The department alleged that the service rendered by the appellants falls under sub clause (ii) of Business Auxiliary Services of Section 65(19) of the Finance Act, 1994. A show-cause notice dated 18.1.2007 was issued to them and was confirmed by the Asst. Commissioner of Central Excise vide order No.26/2007 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued, one on 14.11.2005 and the second one on 18.1.2007, which shows that the department itself is not clear as to which clause of Section 65(19) of the Business Auxiliary Services. 3. The learned AR reiterated the findings of the impugned order. 4. Heard both sides and perused the records. 4.1 We find that Business Auxiliary Services as defined under Section 65(19) of the Service Tax mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes services as a commission agent, but include any information technology services and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. 4.2 In the instant case, the appellants are suggesting the names of the hotels to their customers to whom they are also booking travelling facilities and arranging for the itineraries. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the appellants relying on Webster s Dictionary would be of any help to them in view of the categorical and clear mention of Promotion or Marketing of service under Business Auxiliary Services. In view of the above, we find no merit in the appeal filed by the appellant and we do not find any necessity to interfere with the impugned order. 5. In view of the above, the appeal is dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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