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2013 (10) TMI 1353 - AT - Service TaxBusiness Auxiliary Services - appellant engaged in procuring of orders, forwarding invoices and for collection of payments for HDPE/PP woven sacks on behalf of M/s. Yomica Fabrics and M/s. Muscat Polymers - whether the activities undertaken by the appellant is a buying and selling activity only or the activities undertaken amount to providing BAS services to M/s. Yomica Fabrics and M/s. Muscat Polymers on whom debit notes are raised by the appellant? Held that:- On perusal of the purchase orders and the invoices by the appellant, it is evident that they are purchasing the goods from M/s. Yomica Fabrics and M/s. Muscat polymers are subsequently selling the same to M/s. Gujarat Ambuja Cements Ltd. - appellant has only done buying and selling activity and no Service Tax under BAS is attracted with respect to debit notes raised by the appellant - appeal allowed - decided in favor of appellant.
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