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2015 (9) TMI 213 - AT - Service TaxBusiness Auxiliary service - Receipt of commission from various financial institutions for rendering services of collecting, bringing and forwarding the loaners to the banks and also verifying their forms - eligibility of Notification No. 13/03-ST and Notification No.24/04-ST - Held that:- Commissioner has correctly come to the conclusion that the appellant is not eligible for the benefit of the Notification No. 13/03-ST as he is not a Commissioner agent. We notice from the impugned order that the Commissioner has not held the appellant as commission agent. Secondly, as regards the Notification No. 24/04, the claim of the appellant is that they are providing services on behalf of the clients seems to be incorrect, inasmuch as the appellant is providing services to their clients i.e. financial institutions, hence the Commissioner has correctly denied claim. Since the issue is covered in appellants own case against him, we do not find any merit in the appeal, accordingly the appeal is rejected as devoid of merits. - Decided against assessee.
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