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2016 (11) TMI 1004 - AT - Service TaxDemand u/s 65(19) of the Act - levy of tax - commission/brokerage received - Business Auxiliary Service - Held that: - We find that the services rendered by the assessee are in the nature of advice given to their clients for finding the means and sources of fund of business and negotiating the arrangements of the same for use in the business of their clients. It is noteworthy that this activity is not relatable to any goods or services of the clients. Such activities will not bring the assessee within the definition of Commission Agent as given above. Consequently, the assessee cannot be held to have rendered any service under the category of BAS - reliance placed on the decision of the case of Fulchand Tikamchand Vs. CCE, Nagpur [2016 (2) TMI 772 - CESTAT MUMBAI] where it was held that the appellant has acted as a broker and made available the details of financiers to potential operators. The Tribunal held that such an activity will not bring the assessee under the commission agent. Tax not leviable - appeal dismissed - decided against Revenue.
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