2019 (5) TMI 658

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..... o the appellant - HELD THAT:- Under Business Auxiliary Service, commission is treated as consideration when such commission is received for promotion or marketing of sale of goods or for providing service or for providing Customer Care Service or for arranging procurement of goods for the clients. In the present case appellant is not engaged in promotion of any sale of goods on behalf of anybody e .....

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..... rwar When the matter was called nobody appeared on behalf of the appellant. There was no request for adjournment. We have heard the learned A.R. for revenue and perused the record. 2. On perusal of record, we note that the appellant is a manufacturer of sugar and molasses. For the purpose of manufacture of sugar, appellant procured sugarcane. Sugarcane was pr .....

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..... ved for promotion or marketing of sale of goods or for providing service or for providing Customer Care Service or for arranging procurement of goods for the clients. In the present case appellant is not engaged in promotion of any sale of goods on behalf of anybody else, nor any service, nor any activity being undertaken on behalf of the clients. Clear meaning of the transaction is that when suga .....

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