TMI Blog2010 (7) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... e receivers. Such service is taxable under ‘Business Auxilliary Service’. The appellant did not pay service tax for the period from July, 2003 to 9-9-2004. Proceedings were initiated against them. The adjudicating authority dropped all the proceedings initiated against the appellant on the ground that no tax was payable by them in view of Notification No. 13/2003-S.T., dated 20-6-2003. The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard the learned SDR. None present for the appellant despite notice. The appellant has given opportunity of hearing on earlier three occasions but they did not avail the same. The case cannot be kept pending at the cost of adding to the pendency. 3. Briefly stated facts of the case are that the appellant were provider of service on commission basis to certain financial companies by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has erred in holding that the appellant is a service provider of service and not dealing with service relating to sale and purchase of goods. The contention is that unless this service is provided, sale and purchase of the goods i.e. sale of vehicles cannot be said to be completed. 5. The learned SDR brought to my notice about the contents of the Notification No. 13/2003-S.T. and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax leviable thereon under sub-section (2) of Section 66 of the said Act. As per explanation to the notification 'commission agent' means: "a person who causes sale or purchase of goods, on behalf of another per-son for a consideration which is based on the quantum of such sale or purchase." By no stretch of imagmation the appellant are covered under the definition of 'commission a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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