2007 (4) TMI 27

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....No. 103/2005 dated 21-10-2005. The financial institutions have taken a space from the appellant. The financial institutions also provide financial assistance to the customers of the appellants to purchase motor vehicles. The revenue wants to bring this activity under the 'Business Auxiliary Services'. The Commissioner (A) has up held such levy. 2. The respondents are not present, and he....

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.... conditions. It is submitted that the expression Commissioner Agent' in this Notification is defined to mean a person who causes sale or purchase of goods, on behalf of any another person for a consideration, which is based on the quantum of such sale or purchase". It is submitted that the appellant does not cause sale or purchase of services on behalf of another person for a consideration. Th....

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....on the other hand financial institutions pays remuneration for occupying the table space at appellants premises. 3. The learned JDR submitted that financial institutions have been paying remuneration to the appellants, for having occupied the table space in the appellants' premises. The appellant is also assisting in promoting the business of the financial institution insofar as providing l....