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of <h1>Appellant's Commission for Booking Goods Considered Taxable Business Auxiliary Service</h1> <h3>MOOLCHAND CLEARING AGENCIES Versus COMMISSIONER OF C. EX., JAIPUR-I</h3> MOOLCHAND CLEARING AGENCIES Versus COMMISSIONER OF C. EX., JAIPUR-I - 2011 (24) S.T.R. 633 (Tri. - Del.) Issues:Whether the service provided constitutes 'Business Auxiliary Service.'Analysis:The appellant argued that the service provided was not for promoting or marketing the client's service but merely involved receiving a commission for billing and storing goods. The appellant contended that this did not fall under 'Business Auxiliary Service.' However, the Departmental Representative supported the lower authority's order.Upon examining the show cause notice and the agreement between the appellant and the transport company, it was revealed that the appellant received a commission for booking goods for the transport company. The agreement contained a clause prohibiting the appellant from engaging in similar activities for other transport companies. The appellant earned a commission linked to transport charges, indicating assistance in marketing the services of the transport company. These findings led to the conclusion that the appellant provided taxable Business Auxiliary Service. Consequently, the appeal was dismissed.
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