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JANTA SAHAKARI BANK LTD. Versus COMMISSIONER OF C. EX., PUNE-III

2015 (12) TMI 1009 - CESTAT MUMBAI

Classification - distribution of salary by bank - Banking and other Financial Services or business auxiliary service - Held that:- Lower authorities were in error in holding that appellant would fall under the category of commission agent and the amount received 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 .....

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bursement 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 case, we hold that the impugned order is unsustainable and liable to be set aside - Decided in favour of assessee. - ST/40/2010 - Final Order No. A/998/2015/STB - Dated:- 16-4-2015 - Shri M.V. Ravindra .....

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rved that appellant had received commission amounting to ₹ 8,35,348/- during the period April 2004 to September 2007 for disbursement of Govt. teachers salary. Revenue authorities entertained a belief that the said commission which is received by the appellant was covered under the category of Business Auxiliary Services. A show cause notice was issued for the demand of service tax liability along with interest and also proposing for imposition of penalties. Adjudicating authority after fo .....

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s disbursed by the appellant is the salary of the Government teachers. It is his submission that though they have disbursed the salary of the Govt. teachers on behalf of Zilha Parishad, the said activity is not a service undertaken by the appellant as commission agent. 5. Learned Departmental Representative would reiterate the findings of the lower authorities. 6. On considering the submissions made by both sides, we find that the lower authorities were in error in holding that appella .....

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