2014 (2) TMI 758

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner (AR) For the Respondent : None PER : P R Chandrasekharan Revenue is in appeal against Order-in-Original no. 15/STC/SJS/07-08 dated 05/11/2007 passed by the Commissioner of Service Tax, Mumbai. 2. Bazee Com (India) Pvt. Ltd. are engaged in providing e-commerce transaction services through web site which facilitates sale and purchase of goods over internet and they were charging a co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder Business Auxiliary Services (BAS) and they have to discharge service tax under the said category with effect from 01.07.2003 on the commission received by them. However, on the "listing fees", the adjudicating authority held that they cannot be classified as BAS and would be more appropriately covered under "sale of advertising space and time service" which came under the tax net with effect ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e notice. However, from the request for adjournment itself very clear that they are aware that the case is listed for hearing today. It is the fifth time the case is coming up for hearing. Therefore, we are not inclined to adjourn the hearing as requested by the respondent. 6. We have carefully considered the submissions urged by the Revenue in their appeal memorandum and reiterated by the ld. ....