TMI Blog2017 (5) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no more res integra as this bench in the case of Fulchand Tikamchand v. Commissioner of Central Excise & Customs, Nagpur [2016 (2) TMI 772 - CESTAT MUMBAI] has considered identical issue and has held that In view of an equation that is devoid of an agency relationship with the financier and rules out the provision of a service on behalf of the borrower from whom the appellant receives conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counts as commission, under the category of Business Auxiliary Service . Revenue is of the view that appellant having arranged finance/loans for various borrowers, received an amount from his clients as commission and the said receipt of amount is taxable under Business Auxiliary Service , while it is the case of the appellant that this amount received as commission is nothing but brokerage rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that fall in Section 65(19)(vii) would classify the appellant as commission agency when Section 65(19)(vii) can be invoked only in relation to the preceding sub-categories. 9. The case laws relied upon by the adjudicating authority stand on a different footing inasmuch as the providers therein received commission from clients whose commercial outputs were placed with final consumers. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is not in receipt of any consideration from any of them. To be a commission agent the definition requires entities to act on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration . In view of an equation that is devoid of an agency relationship with the financier and rules out the provision of a service on beh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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