TaxTMI 
TaxTMI 
2014 (12) TMI 287
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....ious sections of the Finance Act, 1994 have also been imposed on the appellant. The role of the appellant in the transactions has been explained by the appellant by giving step by step account of the activity that takes place in sale / purchase of a used cars and the same is reproduced herein below :- An individual who intends to sell his used car approaches the appellant and requests for keeping his used car in their premises with an intention to sell the car; The appellant will receive the documents of the car and examines the identity of the individual against the ownership documents for purposes of authenticity and to avoid involving in sale of cars of dubious documents; Issues a check-list to the owner of the car after verific....
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....oes not charge an amount. 2. The grievance of the appellant is that without discussing the appellant's activity and without specifically alleging as to which part of the definition of 'Business Auxiliary Service' covers their activity, service tax has been demanded. Learned Counsel submitted that the appellant is not at all acting as a 'Commission Agent' but they are only providing a platform for sellers/purchasers and are collecting a nominal fee for using their platform. It cannot be said that this activity is covered by 'Business Auxiliary Service'. 3. After hearing both sides and considering the submissions, we find that it cannot be said that the appellants activity was not considered in detail by the original adjudicating authority....
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....) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, [but does not include any activity that amounts to manufacture of excisable goods]. [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, (a) xxx xxx (b) xxx xxx (c) 'manufacture' has the meaning assigned to it in clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944); 5. The contention of the Revenue is that the appellant ....