2014 (1) TMI 96

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.... Heard both sides. 2. This appeal is filed by the assessee against the impugned order passed by the Commissioner (Appeals). 3. In the present case, a demand of Rs.7,68,266/- is confirmed on the ground that the appellant provided Business Auxiliary Service. Another demand of Rs. 5,59,518/- is confirmed on the ground that the appellant provided Management Consultancy Services. 4. In respect....

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....t of Management of the Commercial division which was transferred to M/s Futura Polymers Ltd therefore we find no infirmity in the impugned order whereby the demand is confirmed. 8. In respect of penalty on this count, we find that the appellant had collected the service tax and had not deposited the same to the revenue. Subsequently, when the Revenue pointed out, the amount is deposited. 9. ....

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....t had only acted as a commission agent hence the demand is not sustainable. 11. Revenue, relies upon the finding of the lower authorities and also relies upon the scope of Business Auxiliary Service to submit that Business Auxiliary Service means any service relating to (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing....