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TMI Blog2024 (7) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... zzb) readwith Section 65(19) of the Finance Act, 1994 and discharging Service Tax on commission earned on account of such activity as well. That the entire activity of del-credere agent undertaken by the Appellant in accordance with the subject to the agreement with their principal namely, M/s. Reliance Industries Ltd. As a del-credere agent, the Appellant had to ensure that the payment for the sales made by M/s. Reliance was realized by the principal. However, M/s. Reliance also used to offer discounts in form of early payment incentive, in case where payment was made before the stipulated commercial credit period for the sales. The Appellant, being a del-credere agent, was entitled to make payment on behalf of the customers, and would ear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... * M/s Khanna Polymers- 2017 (47) STR 82 (Tri.-Ahmd.) 3. On the other hand, Shri Sanjay Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the records. We find that in the present case the Revenue sought to demand service tax on the discount earned by the appellant as a del-credere agent of Reliance Industries Ltd, this discount is on account of early payment made to the M/s Reliance Industries Ltd. which is nothing but a trade discount and on such trade discount no service tax can be demanded treating it as a commission under 'business auxiliary service'. This issue is no longer res-integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency) receive from the print media for the advertisements that the former get published on behalf of clients. The argument advanced by the appellants is that no service tax can be leviable thereon as this is not a service provided to their clients. From the emphasis placed on this argument it appears that the appellants have overlooked a fundamental issue, that is, the ability to provide different kinds of services to different clients. It is nowhere laid down that merely because an assessee provides one set of services to one set of clients; it is precluded from providing any other services to any other clients. Though the appellants are into business of providing advertising service they can also provide different services, for which c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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