2013 (9) TMI 1049

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....al, Additional Commissioner (AR), for the Respondent. ORDER [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appeal is filed by appellant against the impugned order passed by the Commissioner whereby a demand of Service Tax of ₹ 12,93,077/- with interest is confirmed and penalties under Sections 76 and 78 of the Finance Act, 1994 are imposed. 3. A Show Cause ....

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....taken the activity of Del Credere Agent. Hence the demand under Business Auxiliary Service is not sustainable. Appellant relies upon the decision of the Tribunal in Raja Rajeshwary Intl Polymers (P) Ltd v. CCE, Bangalore-III - 2006 (3) S.T.R. 56l = 2005 (180) E.L.T. 448 (Tribunal) where the Tribunal held that Del Credere Agent is not a Clearing and Forwarding Agent and set aside the demand where t....

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....rvice. The definition of Business Auxiliary Service also covers the services as a commission agent as per the definition of Business Auxiliary Service, commission agent means any person who acts on behalf of another person and causes sale or purchase of goods, provision or receipt of services for a consideration and includes any person who guarantees for collection or payment for such goods or ser....