TMI Blog2016 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... s for which they received commission - as per the agreement, respondents were appointed as agents exclusively for assisting in procuring the specified products at most attractive prices, by identifying suitable vendors for which a commission at the rate of 8% of the purchase amount was agreed. Therefore, such activity clearly falls within the definition of BAS. But BAS services provided by Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in Merchant exports. As per the agreement, respondents were appointed as agents to assist procuring at best possible price and identifying vendors for medical equipment products. The respondents received commission for these activities. A show cause notice was issued alleging that these services would fall within the definition of Market Research Agency , Clearing and Forwarding Agency, C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the side of respondents is that their activities would fall under Business Auxiliary Service which was not taxable during the relevant period. They also contended that from the show cause notice it is not clear under which category exactly they are sought to be taxed, as several categories are mentioned in the show cause notice. That their activities as an agent would not fall under any of thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of levy of service tax till 8.7.2009. Further, in the Cross Objection filed by the respondents it is brought out that the demand is bared by limitation. The show cause notice was issued on 23.3.2007 for the periods 1999-2000 to 2001-2002. The Commissioner (Appeals) has therefore rightly set aside the demand raised in the Order-in-Original. We do not find any material that calls for interferen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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