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TMI Blog2016 (10) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. ORDER Per. V. Padmanabhan : The present appeal is directed against the order dated 26/7/10 passed by the Commissioner (Appeals), New Delhi. The appellant is holding service tax registration for providing various services such as CHA, Clearing & Forwarding, Cargo Handling etc. The present controversy arose during the course of the audit of the assessee carried out in November 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e brokerage/commission received by them in the light of the CBEC Circular No. 56/5/2003-ST dated 25th April, 2003. The appellant also cited the following decisions which are in their favour and on identical set of facts:- (i) Ruth Shipping Agencies Pvt. Ltd. vs. CCE, Thirunelveli reported in 2010 (19) S.T.R. 39 (Tri.- Chennai) ; (ii) Lee & Muir Head Pvt. Ltd. vs. CST, Bangalore reported in 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax would be leviable on the secondary service provider. For this purpose both primary and secondary service providers would maintain the records deemed fit by them to identify the secondary services with services that are being exported". 4. It may be seen from the above that if the secondary services gets consumed with the services that are being exported, no service tax will be liable on su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r this, they are getting commission of 1.75% to 2%. Even if this activity is considered as 'Business Auxiliary Services' as they promote the taxable services of other person, it is seen that there is a Notification No. 13/2003 dated 20-6-2003 which gives exemption under Business Auxiliary Services' for services rendered as commission agent Moreover, Board's Circular dated 25-4-2003 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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