TMI Blog2019 (8) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption is not restricted to the specific enumeration therein but to every activity of a commission agent . It would, therefore, appear, from a harmonious construction of the definition and the exemption notification, including the eligibility, that any commission agent , who deals in goods is not required to pay tax on any of the activities enumerated under section 65(19) of the Finance A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. According to Learned Counsel for the appellant, the demand pertains to the finding of taxability consequent upon modification of exemption in notification no. 13/2003-ST dated 20th June, 2003 which had initially excluded the consideration received as commission agent from the ambit of tax upto 7th July, 2004. Learned Counsel also contends that the show cause notice dated 6th Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in Brindco Sales Ltd v. Commissioner of Service Tax, Delhi [2015 (40) STR 986 (Tri- Del)] that was followed in Sify Technologies Ltd v. Commissioner of Service Tax, Chennai [2018-TIOL-659-CESTAT-Mad] and in Chabaria Marketing Ltd v. Commissioner of Service Tax, Mumbai[2016 (43) STR 193 (Tri- Mumbai)]. That of the Tribunal in Commissioner of Central Excise, Allahabad v. Chandan Chemicals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the business auxiliary services provided by a commission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act. It is seen from a plain reading of the above that, while the definition of com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s auxiliary service provided as a commission agent was contained in the notification instead of by a commission agent. This not being so, the alternative, as interpreted by us, is the only harmonious construction. 6. For the reason so cited, we find that the impugned order must be set aside and the appeal allowed. (Pronounced in open court on 31/07/2019) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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