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2015 (6) TMI 467

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..... - [2013 (1) TMI 304 - GUJARAT HIGH COURT] followed - Decided in favour of Revenue. - Appeal No. E/08/10-Mum - - - Dated:- 25-4-2015 - M V Ravindran, Member (J),J. For the Appellant : Shri Rakesh Goyal, Addl. Comm (AR) For the Respondent : Shri Dayananda K, CA ORDER Per: M V Ravindran: This appeal is directed against order-in-appeal number AKP/63/NSK/2009 dated 30/09/2009. 2. Revenue is in appeal against the impugned order which has set aside the order in original vide which refund of the service tax amount paid on the commission to the agents, as the said services were utilised for export of goods. 3. Heard both sides and perused the records. 4. On perusal of the records, it transpires that the respondent .....

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..... he consumers at large and are more in the nature of the activities referred to in the preceding paragraph. Commission agent has been defined under the explanation to business auxiliary service' and insofar as the same is relevant for the present purpose means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration. Thus, the commission agent merely acts as an agent of the principal for sale of goods and such sales are directly made by the commission agent to the consumer. In the present case, it is the case of the assessee that service tax had been paid on commission paid to the commission agent for sale of final product. However, there is nothing .....

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..... ts were involved in the activity of sales promotion as explained in the earlier portion of the judgement, in the opinion of this court, the claim of the assessee was rightly rejected by the Tribunal. Under the circumstances, the adjudicating authority was justified in holding that the commission agent is directly concerned with the sales rather than sales promotion and as such the services provided by such commission agent would not fall within the purview of the main or inclusive part of the definition of input service as laid down in rule 2(l) of the Rules. (ix) As regards the contention that in any event the service rendered by a commission agent is a service received in relation to the assessee's activity relating to business, it .....

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..... agents can be said to be an activity which is analogous to any of the said activities. The activity of commission agent, therefore, should bear some similarity to the illustrative activities. In the opinion of this court, none of the illustrative activities, viz., accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security is in any manner similar to the services rendered by commission agents nor are the same in any manner related to such services. Under the circumstances, though the business activities mentioned in the definition are not exhaustive, the service rendered by the commission agents not being analogous to the activities mentioned in .....

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