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2020 (3) TMI 458 - CESTAT ALLAHABADBusiness Auxiliary Service - receipt of commission - Sugarcane was procured through various societies formed at district level which controlled the sale of sugarcane by the farmers to the respondent - treatment of payment received by the respondent - whether can be considered as commission or not, taxable under the head Business Auxiliary services? - HELD THAT:- The said issue was considered by the Tribunal in the same assessee’s case reported as M/S KISAN SAHKARI CHINI MILLS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE AND S.T., MEERUT-I [2019 (5) TMI 658 - CESTAT ALLAHABAD] where it was held that appellant is not engaged in promotion of any sale of goods on behalf of anybody else, nor any service, nor any activity being undertaken on behalf of the clients. Clear meaning of the transaction is that when sugarcane is purchased by the appellant, some amount is received back from the seller of the sugarcane. It clearly means that it is a type of discount. We, therefore, are not satisfied that appellant had provided any “Business Auxiliary Service. Demand do not sustain - appeal dismissed - decided against Revenue.
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