2017 (5) TMI 699

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant Shri A B Kulgod, Assistant Commissioner (AR) for the respondent ORDER Per: M V Ravindran This appeal is directed against Order-in-Appeal No: PVR/261/NGP/2012 dated 13/12/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The issue that falls for consideration in this case is the taxability of the amount rece....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... does not enter into any contract, written or implied, with either the financier or the borrower; nor is there any responsibility cast upon the appellant in the event of default on the part of financier or the borrower. Accordingly, the appellant fails the test of description as agency or agent for classification as commission agent under Section 65(19) of Finance Act, 1994. There is no force in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....usiness auxiliary service.' 10. The circular relied upon in the impugned order appears to have been misapplied by the adjudicating authority; the circular clarifies that automobile dealers getting commission from finance companies for promoting or marketing their auto loan packages among car buyers are taxable. The activities of the appellant may indeed benefit the various empanelled financiers w....