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Janata Sahakari Bank Ltd Versus Commissioner of Central Excise, Pune-III

2015 (5) TMI 635 - CESTAT MUMBAI

Receipt of commission for disbursement of govt. teacher's salary - Business Auxiliary Services - Penalty u/s 78 - Held that:- lower authorities were error in holding that appellant would fall under the category of commission agent and the amount received by them from the Government of Maharashtra through Zilha Parishad as service charges for disbursement of salaries of Govt. teachers cannot be considered as commission received though it may be entered in the records of the appellant as commissio .....

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ed:- 16-4-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T),JJ. For the Appellant : Shri Vidhyadhar Apte, Adv. For the Respondent : Shri R K Das, Deputy Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against No. P-III/VM/216/2009 dated 12.10.2009. 2. The issue involved in this case is that appellant is engaged in providing services under the category of Banking and other Financial Services. During scrutiny of the records by the departmental officers, it was observe .....

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wing due process of law confirmed the demand with interest and imposed penalties under Section 78 of the Finance Act, 1994. The first appellate authority did not agree with the contentions raised by the appellant in their appeal before him and upheld the order. 3. Heard both sides and perused all the records. 4. It is the case of the appellant that the amount received by them would not fall under the definition of commission by any stretch of imagination as also the amounts which was disbursed b .....

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egory of commission agent and the amount received by them from the Government of Maharashtra through Zilha Parishad as service charges for disbursement of salaries of Govt. teachers cannot be considered as commission received though it may be entered in the records of the appellant as commission received. In order to appreciate the correct legal position, it is required to look into the definition of commission agent as per Financial year 2005 which is as under: "The Finance Act, 2005 has i .....

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