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2015 (9) TMI 213 - CESTAT MUMBAI

2015 (9) TMI 213 - CESTAT MUMBAI - TMI - 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 and Notification No.24/04-ST - Held that:- Commissioner has correctly come to the conclusion that the appellant is not eligible for the benefit of the Notification No. 13/03-ST as he is not a Commissioner agent. .....

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the appeal, accordingly the appeal is rejected 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, Asst. Comm. (AR) SDR ORDER Per: M V Ravindran: 1. This appeal is filed against order-in-revision passed by the Commissioner under the provisions of Section 84 of the Finance Act, 1994. 2. Heard both the sides .....

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ces and in the impugned order reversed the 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 that the appellant had claimed exemption notifications. He would also submit that as directed by the bench he was unable to produce the agreements which were in record of the appellants but unable to produce the .....

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