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2015 (9) TMI 310 - CESTAT ALLAHABAD

2015 (9) TMI 310 - CESTAT ALLAHABAD - 2015 (40) S.T.R. 336 (Tri. - Del.) - Business Auxiliary service - Denial of SSI exemption - whether the commission received by the appellants from the banks is chargeable to service tax under Section 65 (19) of the Finance Act, 1994 under Business Auxiliary Services - whether small scale exemption will be admissible to the appellants or not - Held that:- services provided by these appellants as a Commission Agents are classifiable as Business Auxiliary Servi .....

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ssibilities of small scale benefit has been rightly denied by the First Appellate Authority as appellants are providing branded services on behalf of the banks. - Decided against assessee. - Service Tax Appeal No. 1173 of 2010 and 1174-1175 of 2010 - Final Order No. 52214-52216/2015 - Dated:- 10-7-2015 - Mr. G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : None For the Respondent : Shri B.B. Sharma, A.R. ORDER Per. H.K. Thakur :- Service Tax appeal No. ST/11 .....

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nd Shri Sanjeev Upadhyay none appeared. As the issue involved in all these appeals is the same, therefore, the same are taken up together for disposal under this common order. 3. Heard learned (AR) and perused the case records. The issue involved in these appeals is whether the commission received by the appellants from the banks is chargeable to service tax under Section 65 (19) of the Finance Act, 1994 under Business Auxiliary Services. Second issue involved in these appeals is whether small s .....

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