TMI Blog2015 (12) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by them from the Government of Maharashtra through Zilha Parishad as service charges for disbursement of salaries of Govt. teachers cannot be considered as commission received, though it may be entered in the records of the appellant as commission received. - It may be seen from the reproduced definition the commission agent is defined as a person who while acting on behalf of other person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /STB - Dated:- 16-4-2015 - Shri M.V. Ravindran, Member (J) and P.S. Pruthi, Member (T) Shri Vidhyadhar Apte, Advocate, for the Appellant. Shri R.K. Das, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against No. P-III/VM/216/2009, dated 12-10-2009. 2. The issue involved in this case is that appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st appellate authority did not agree with the contentions raised by the appellant in their appeal before him and upheld the order. 3. Heard both sides and perused all the records. 4. It is the case of the appellant that the amount received by them would not fall under the definition of commission by any stretch of imagination as also the amounts which was disbursed by the appellant is the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to appreciate the correct legal position, it is required to look into the definition of commission agent as per Financial Year 2005 which is as under :- The Finance Act, 2005 has inserted an explanation below Section 65(19), so as to clarify that Commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of service f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of goods or service. In our considered view, an amount received as a consideration for disbursement of salaries to the Govt. teachers on direction of Zillha Parishad can never be an activity covered under the definition of Business Auxiliary Service and more so it cannot be termed as an amount received by the appellant as commission agent. In view of the facts and circumstances of this c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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