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Jitendra Wheels (N) Pvt Ltd Versus Commissioner of Central Excise, Nashik

2015 (9) TMI 213 - CESTAT MUMBAI

Business Auxiliary service - Receipt of commission from various financial institutions for rendering services of collecting, bringing and forwarding the loaners to the banks and also verifying their forms - eligibility of Notification No. 13/03-ST an .....

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he Commissioner has not held the appellant as commission agent. Secondly, as regards the Notification No. 24/04, the claim of the appellant is that they are providing services on behalf of the clients seems to be incorrect, inasmuch as the appellant .....

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jected as devoid of merits. - Decided against assessee. - Appeal No. ST/171/09 - Dated:- 3-3-2015 - M V Ravindran, Member (J) And P R Chandrasekharan, Member (T),JJ. For the Appellant : Shri Bharat Raichandani, Adv. For the Respondent : Shri R K Das, .....

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volved in this case is regarding the taxability of the amount received by the appellant by way of commission from various financial institutions for rendering services of collecting, bringing and forwarding the loaners to the banks and also verifying .....

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e views taken by the adjudicating authority. 5. The learned Counsel would submit that the Commissioner has not addressed his contention on the question of eligibility of Notification No. 13/03-ST and Notification No.24/04-ST. It is his submission tha .....

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unal vide order No. A/2198-2189/13/CSTB/C-I dated 30/10/2013 in the appellant's own case in respect of the very same issue has held against the appellant by following the views expressed by the Bench in the case of South City Motors ltd., Vs. Com .....

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