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2016 (11) TMI 1004 - CESTAT NEW DELHI

2016 (11) TMI 1004 - CESTAT NEW DELHI - TMI - Demand u/s 65(19) of the Act - levy of tax - commission/brokerage received - Business Auxiliary Service - Held that: - We find that the services rendered by the assessee are in the nature of advice given to their clients for finding the means and sources of fund of business and negotiating the arrangements of the same for use in the business of their clients. It is noteworthy that this activity is not relatable to any goods or services of the clients .....

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ing the assessee under the commission agent. - Tax not leviable - appeal dismissed - decided against Revenue. - Appeal No. ST/537/2012-CU[DB] - Final Order No. 55134/2016 - Dated:- 4-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Mr. Ranjan Khanna, DR - For Appellant None For Respondent ORDER Per Mr. V. Padmanabhan The present appeal is directed against the Order in Appeal dated 15.12.2011 passed by Commissioner (Appeals) vide which, he set aside t .....

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08-09 . The commission/ brokerage was received by the assessee from its clients for providing discounting advice in connection with the management of business of their clients and for arranging funds for their clients. Revenue took the view that the assessee had acted as commission agent for which they have received the commission. In the impugned order, Commissioner (Appeals) took the view that the consideration received by the assessee from their clients in the form of commission were not rela .....

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for Revenue and none appeared for the respondent. 3. While the Departmental Representative reiterated the view of the original authority, ld. Advocate appearing for the assessee submitted that they were not liable to the service tax in as much as the activity carried out by them are not covered within the definition of commission agent as per Section 65 (105) (zzb) (Clause VII) of the Act. They also placed reliance on the following case laws:- (a) Fulchand Tikamchand Vs. CCE, Nagpur [2016 (42) S .....

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vices or documents of title to such gods or services; or (ii) Collects payments of sale proc of such goods or services; or (iii) Guarantees for collection or payment for such goods or services; or (iv) Undertakes any activities relating to such sale or purchase of goods or services; (b) excisable goods has the meaning assigned to it in clause (f) of Section 2 of the Central Excise Act,1944; manufacture has the meaning assigned to it in clause (f) of section 2 of the Central Excise Act,1944; 5. W .....

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service under the category of BAS. 6. The above views find support in the case laws relied upon by the assessee. Tribunal in the case of Fulchand Tikamchand Vs. CCE, Nagpur has held that the appellant has acted as a broker and made available the details of financiers to potential operators. The Tribunal held that such an activity will not bring the assessee under the commission agent. The relevant portion of the decision of the Tribunal is reproduced below:- 9. The case laws relied upon by the .....

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