2015 (4) TMI 219

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.... Tax demand of Rs. 8,26,080/- along with interest and imposed penalty under Section 78, but refrained from imposing penalty under Section 76 of the Finance Act, 1994. Revenue's appeal is to the effect that the penalty under Section 76 is also imposable. In the second Appeal No. ST/195/09, the appellant has challenged the same Order-in-Appeal and appealed that Service Tax is not payable. 2. The facts are that the appellant are a Mandap Keeper and temporarily leased out their premises i.e. Hall, Lawn etc. for the conduct of ceremonial function like marriages etc. It was noticed during Audit that the appellant received booking advances from clients. The appellant also received amounts reflected as donation of decoration tender during th....

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....s the service as "any service in relation to procurement of goods or service, which are inputs for the clients and includes service as a Commission Agent". According to him, the appellant is acting on behalf of the decorator and is providing service for consideration. 5. The learned Counsel appearing for the appellant argues that they are not covered as a Commission Agent under the definition of Business Auxiliary Services because they had neither caused any sale or purchase of goods on behalf of the decorator nor provided any service on behalf of the decorator. They had only rendered Mandap Keeper service on which they were paying Service Tax. The service rendered by the decorator is an independent service and is not the subject matter ....

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....ublic relation services, management or supervision, and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of section 2 of the Central Excise Act, 1944(1 of 1944). [Explanation . - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) "commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person - (i) deals with goods or services or documents of title to such goods or services; or (ii) coll....