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2015 (8) TMI 799 - AT - Service TaxBusiness Auxiliary Service - Penalty u/s 76 - Exemption under Notification No.13/2003-ST, dated 20.06.2003 - Held that:- Activities undertaken was neither a promotion or marketing or sale of goods belonging to the client, i.e., M/s. Singh Traders nor it was promotion or marketing of the service provided by the client. Indeed, the activity was not captured under any of the limbs of the definition of BAS given under Section 65 (19) ibid during the relevant period - Thus, if the agreement is not considered, then there is no evidence of the nature of service rendered by the appellant and if it is considered the nature of service rendered by the appellant does not fall under BAS. So any which way, the impugned demand component pertaining to the activity done by the appellant for M/s. Singh Traders is not sustainable. In the absence of contract, there will be no basis for the primary adjudicating authority or the Commissioner (Appeals) to even ascertain as to what was the nature of service rendered in which case as reasoned in the preceding para (para - 5) the demand pertaining to the service rendered to M/s. Punjab Chemical Agency would not be sustainable. - appellant was essentially working as a commission agent and as per Notification No.13/2003-ST, dated 20.06.2003, BAS provided by a commission agent was exempted from the levy of service tax - the service rendered to M/s. Punjab Chemical Agency was clearly exempted under the said Notification - Decided in favour of assessee.
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