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M/s Janata Sahakari Bank Ltd. Versus Commissioner of Central Excise, Pune

2016 (6) TMI 624 - CESTAT MUMBAI

Business Auxiliary Services - commission received towards disbursement of salary of Government teachers - Held that:- the very same issue in the appellant s own case is reported as Janata Sahakari Bank Ltd. Vs. Commissioner of Central Excise, Pune-II .....

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in favor of assessee. - Appeal No. ST/361/12-Mum - A/87740/16/STB - Dated:- 6-5-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : None For the Respondent : Shri S.R. Nair, E.O. (A.R.) ORDER Per Ram .....

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ated 28.11.2011, rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is providing services under Banking and Other Financial Services and is also providing service of Commission Agent for disbursement of salary o .....

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ission was confirmed by the adjudicating authority. On an appeal filed against such confirmation of demand before the Commissioner (Appeals), the Commissioner (Appeals) rejected the appeal of the appellant. Hence the present appeal. On perusal of rec .....

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ion received by the appellant from the Government of Maharashtra for disbursement of government teachers salary, cannot be charged to Service Tax. The operative portion of the judgment is as under:- 6. On considering the submissions made by both side .....

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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. In order to appreciate the correct legal position, it is required to look into the definition .....

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purchase of goods, or provision or receipt of service for a consideration and includes any person while acting on behalf of another person - (a) deals with goods or services or documents of title to such goods or services or (b) collects payment of .....

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n the commission agent is defined as a person who while acting on behalf of other person undertakes the activity as mentioned herein above para (a) to (d). None of the above activities as indicated herein above is undertaken by the appellant as disbu .....

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