2015 (5) TMI 635

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....y Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against No. P-III/VM/216/2009 dated 12.10.2009. 2. The issue involved in this case is that appellant is engaged in providing services under the category of Banking and other Financial Services. During scrutiny of the records by the departmental officers, it was observed that appellant had received commission amountin....

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....hat the amount received by them would not fall under the definition of commission by any stretch of imagination as also the amounts which was disbursed by the appellant is the salary of the Government teachers. It is his submission that though they have disbursed the salary of the Govt. teachers on behalf of Zilha Parishad, the said activity is not a service undertaken by the appellant as commissi....

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.... so as to clarify that "Commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provisions or receipt of service for a consideration and includes any person while acting on behalf of another person- (a) deals with goods or services or documents of title to such goods or services or (b) collects payment of sale price of such goods or se....