2011 (7) TMI 947

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..... spondent. [Order per : S.K. Gaule, Member (T)]. - Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of Service Tax of Rs. 3,40,421/- along with interest and penalty imposed under various provisions of the Finance Act, 1994. The contention of the applicant is that their relationship between their domestic supplier i.e. M/s. TYCO Electronics is of a buyer a .....

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..... rvices; or (ii)     collects payment of sale price of such goods or services; or (iii)    guarantees for collection or payment for such goods or services; or (iv)    undertakes any activities relating to such sale or purchase of such goods or services." From the above, it follows that 'commission agent' is a person who acts on behalf of another .....

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