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2015 (11) TMI 1484 - CESTAT MUMBAI

2015 (11) TMI 1484 - CESTAT MUMBAI - TMI - Demand of service tax - Liability prior to amendment made in sub class (zzb) of section 65 (105) - Held that:- Revenue appeal has to be dismissed of as we find that against the very same order respondent was in appeal before this bench in case [2012 (12) TMI 579 - CESTAT AHMEDABAD] holding in favor of the respondent here-in and setting aside the impugned order. - Impugned order is set aside - Decided in favour of assessee. - APPEAL No.ST/375/11-Mum - Da .....

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an individual person prior to amendment made in sub class (zzb) of section 65 (105) of the Finance Act 1994, and Commissioner has wrongly interpreted the expression Commercial concern . 3. Heard both sides and perused the records. 4. On perusal of the records, we find the Revenue appeal has to be dismissed of as we find that against the very same order respondent was in appeal before this bench in appeal no. ST/387/11, which was disposed of by this bench by an order no A/670/12 dated 9.10.2012 h .....

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romoting/marketing or sales of the product manufactured by her client etc., therefore, the said activity falls under Business Auxiliary Service. The liability of service tax has not been disputed by the appellant. The appellants contention is that appellant has appointed M/s. Matrix as their agent to receive payment on behalf of the appellant from the clients and thereafter discharge the service tax liability on the above activity. These facts are also not in dispute. As per the agreements, t .....

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