2015 (12) TMI 1009

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....Appellant. Shri R.K. Das, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - 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 depa....

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....p;Heard both sides and perused all the records. 4. It is the case of the appellant that 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 o....

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....ial Year 2005 which is as under :- "The Finance Act, 2005 has inserted an explanation below Section 65(19), 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 provision or receipt of service for a consideration and includes any person while acting on behalf of another person - (a) deals with....