TMI Blog2010 (7) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... askar, Advocate, for the Appellant. Shri K.S. Ravishankar, for the Respondent. [Judgment per: B.V. Nagarathna, J.] - The revenue has preferred this appeal by challenging the order dated 18-06-2007, made in Appeal No. ST/61/2006 vide its Final Order No. 686/2007 [2007 (7) S.T.R. 646 (Tri. - Bang.)] by raising the following substantial questions of law: (i) Whether under the facts and circumstances of the case, the Tribunal is right in holding that the activity of the respondent cannot be brought within the scope of taxable services, viz., Clearing and Forwarding Agent Services as defined under Finance Act, 1994? (ii) Whether under the facts and circumstances of the case, the Tribunal is right in allowing the Appeal relying on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent had obtained orders from the customers and passed them on to M/s. RIL and goods were directly dispatched to the customers from the factory of M/s. RIL. The respondent had received commission for rendering the above services from 1-10-1999 to 30-10-2004 and according to the appellant the services rendered by the respondent was in the category of clearing and forwarding agent services and taxable under the provisions of Service Tax. Under the circumstances, the Department had is sued a show cause notice dated 19-4-2005 to the respondent and also corrigendum dated 25-10-2006 contending that Service tax was liable in respect of the service rendered by the respondent. The respondent replied to the said notice by contending that, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service', which includes 'commission agent' is also defined under the said Act. Business Auxiliary Service' reads as follows: (19) 'business auxiliary service' means any service in relation to - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or; (v) production or processing of goods for, or on behalf of, the client (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent has agreed to organize, propagate and promote sale of the products in India to the best of their ability and salesmanship. (c) The respondent shall submit a report to their Principal every month containing information about market survey, volume of competitor's business, prospects of business and such other Information as may be required by their Principals in respect of products. (d) The respondent shall submit monthly estimates of likely purchases of the products by buyers prior to the commencement of each month including a report on buyer's creditworthiness reputation and good-will in the market. (e) The respondent shall procure indent/order from the buyers and forward the same to their Principals for suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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