TMI Blog2015 (4) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... the services of Mandap Keeper independently to his clients. And the decorator provides the service of decoration to some clients. The two services are independent of each other. The appellant is not acting on behalf of the decorator to provide service to his clients, nor is he acting on behalf of the decorator to provide service to the decorator. Therefore, the activity of the appellant is not that of the Commission Agent falling under the definition of Business Auxiliary Services. When the Mandap Keeper accords monopoly right of a caterer for providing catering or decorator service to client who hired the Mandap Keepers' premises, no services are provided to the hirer by the Mandap Keeper and service is only provided to the hirer by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt also received amounts reflected as donation of decoration tender during the period 2004-05 to 2006-07. The purpose of donation is to give a certain contractor a monopoly right in their premises to undertake the work of catering and decoration for clients to whom the Mandap keeper, i.e. the appellant rented out their premise for holding functions. The Commissioner (Appeals) held that the donation received by the appellant is a consideration received as a Commission Agent and service is provided by them to the decorator under the category of Business Auxiliary Services. The amount received by the appellant from decorator for providing such taxable service is a commission which is liable for Service Tax. Accordingly, he held that Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endered by the decorator is an independent service and is not the subject matter of the dispute here. He also contended that the Commissioner (Appeals) did not give any finding on the judgment in the case of CKP Mandal by the Hon'ble Bombay High Court reported in 2006 (4) STR 183. 6. We have gone through the contentions of both sides. 6.1 Revenue has sought to classify the service provided by the appellant to the decorator under the category of Business Auxiliary Services. Business Auxiliary Services is defined under Section 65(19) of the Finance Act, 1994 as under: Business auxiliary service means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or services or documents of title to such goods or services; 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; 6.2 The charge of the Revenue is that the appellant is acting as a Commission Agent. From the definition of Commission Agent, we find that the Commission Agent must act on behalf of another person for provision of service. In his order, Commissioner (Appeals) has simply reproduced the definition of Commission Agent' and not explained as to why this definition is applicable in the present case. He has not established that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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