2016 (1) TMI 975

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....use-12 gives a notion that the appellant had promoted the business of the Principal. He was contributory to the growth of the business of the principal procuring orders for him and also exploring potential customers and channelized the purchase orders. Such was the principal activity of the appellant. But Revenue alleged in the SCN that the appellant provided "Clearing and Forwarding agent" service. He explains what the scope and ambit of the taxing entry under the Section 65(105) (zzb) of Finance Act, 1994 is intend to tax C & F service was as under at the material time: "To any person by a C & F Agent in relation to clearing and forwarding operations in any manner." Ld. Counsel further submits that definition of clearing and f....

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....e primarily in relation to operation of computer systems." Section 65(19) as amended by Finance Act, 2004 with effect from 10.09.2004, reads as under :- "(19) "business auxiliary service" means any service in relation to - (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or (iv) Procurement of goods or services, which are inputs for the client; or (v) Production of goods on behalf of the client; or (vi) Provision of service on behalf of the client; or (vii) A service incidental or auxilia....

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....ommission agent from the service tax leviable thereon under sub-section (2) of section 66 of the said Act. Explanation.- For the purposes of this notification, commission agent means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. 2. This notification shall come into force on the 1st day of July, 2003. [Notification No. 13/2003-S.T., dated 20-6-2003] Service tax " Effective rates of duty for Mandap keeper, service provided by Hotels, Business auxilliary service provided by Commission agents and Tour operators" Amendment to Notification Nos. 12/2001-S.T., 13/2003-S.T. and 2/2004-S.T. In exercis....

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....tax leviable thereon under section 66 of the said Act" shall be substituted; (ii) for the Explanation, the following shall be substituted, namely : "Explanation. - For the purposes of this notification, - (i) "commission agent" means a person who causes sale or purchase of goods, on behalf of another person for a consideration which is based on the quantum of such sale or purchase. (ii) "agricultural produce" means any produce resulting from cultivation or plantation, on which either no further processing is done or such processing is done by the cultivator like tending, pruning, cutting, harvesting, drying which does not alter its essential characteristics but makes it only marketable and includes all cereals, pulses, fruits, n....