2015 (9) TMI 310

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....nical Member, JJ. For the Petitioner : None For the Respondent : Shri B.B. Sharma, A.R. ORDER  Per. H.K. Thakur :- Service Tax appeal No. ST/1173/2010 has been filed by M/s Ishwar Consultant against OIA No. 266/ST/APPL/KNP/2010 dated 18/05/2010. Appeals No. 1174/2010 and 1175/2010 have been respectively filed by M/s Shreya Financial Services and Shri Sanjeev Upadhyay against OIA No. 267....

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....ellants or not. So far as classification of the services undertaken by the appellants is concerned, the definition given under Section (19) of the Finance Act, 1994 is as follows :- As per Clause (19) of Section 65 of the Finance Act, 1994, the term Business Auxiliary Service has been defined as any service in relation to (i) promotion or marketing or sale of goods produced or provided by or be....

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....and any activity that amounts to manufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944.  4. In view of the above definition services provided by these appellants as a Commission Agents are classifiable as Business Auxiliary Services. From the case records it is observed that the appellants are arranging loans for the banks and thus promoting marketing the....