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2015 (4) TMI 219 - AT - Service TaxBusiness Auxiliary Services - Mandap Keeper service - Commission agent service - Held that:- Commission Agent must act on behalf of another person for provision of service. In his order, Commissioner (Appeals) has simply reproduced the definition of ‘Commission Agent' and not explained as to why this definition is applicable in the present case. He has not established that the appellant while acting as a Commission Agent was actually acting on behalf of the decorator for providing or receiving service. The appellant himself is providing the services of Mandap Keeper independently to his clients. And the decorator provides the service of decoration to some clients. The two services are independent of each other. The appellant is not acting on behalf of the decorator to provide service to his clients, nor is he acting on behalf of the decorator to provide service to the decorator. Therefore, the activity of the appellant is not that of the Commission Agent falling under the definition of Business Auxiliary Services. When the Mandap Keeper accords monopoly right of a caterer for providing catering or decorator service to client who hired the Mandap Keepers' premises, no services are provided to the hirer by the Mandap Keeper and service is only provided to the hirer by the decorator. The conclusion arrived at by the Commissioner (Appeals) is not based on any reasoning with reference to the definition of Commission Agent and the definition of Business Auxiliary Services, and is rejected. We set aside the demand duty. Consequently, the question of imposing interest and penalty does not arise. - Decided against Revenue.
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