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M/s Ishwar Consultant, M/s Shreya Financial Services, Shri Sanjeev Upadhyay Versus C.C.E., Kanpur

2015 (9) TMI 310 - CESTAT ALLAHABAD

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 scal .....

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ing the services provided by the Banks and are paid commission on such services from the bank. These activities have been correctly held to be classifiable under Business Auxiliary Services.

So far as admissibility of small scale exemption .....

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ellate 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, Pr .....

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/KNP/2010 dated 18/05/2010. Appeals No. 1174/2010 and 1175/2010 have been respectively filed by M/s Shreya Financial Services and Shri Sanjeev Upadhyay against OIA No. 267-269/ST dated 18/05/2010. 2. None appeared on behalf of the appellant M/s Ishwa .....

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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 .....

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ification of the services undertaken by the appellants is concerned, the definition given under Section (19) of the Finance Act, 1994 is as follows :- As per Clause (19) of Section 65 of the Finance Act, 1994, the term Business Auxiliary Service has .....

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on behalf of the client; or (iv) procurement of goods or services, which are input for the client, or (v) production or processing of goods on behalf of the client. (vi) Provision of the service on behalf of the client. (vii) A service incidental or .....

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endor, public relation services, management or supervision and includes services as a Commission Agent but does not include any information technology service and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 .....

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