2017 (12) TMI 236

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....ellant by none (on merit) for the respondent. ORDER Per B. Ravichandran The Revenue is in appeal against the order dated 28.09.2010 of Commissioner (Adjudication), Service Tax, New Delhi. 2. The brief facts of the case are that the respondents are engaged in the business of trading in Electronic Recharge Coupons (ERCs) and also in collection of payment of post paid bills for various....

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.... account. Such sales' activities does not involve any service of promotion or marketing, to be liable under "Business Auxiliary Service". He referred to various clauses of the agreements and after detailed analysis, arrived at such conclusion. The Revenue is aggrieved by this and filed appeal 3. Ld. AR elaborating the grounds of appeal submitted that the transaction between the respondent and t....

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....for rendering service to ultimate subscribers. The distributor is only the middleman arranging customers or subscribers for the assessee. The distribution agreement clearly indicate that it is for the distributor to enroll the subscribers with required documentation. It is clear that the respondents are engaged in the service of distributing and promoting services provided by the telecom operators....

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....rity examined the terms of the various contracts involved in the present case. He concluded that the respondent was not acting as agent of telecom operators even in cases, where they were receiving "commission" for marketing and promotion of service of such telecom operators. He concluded that allegation that the respondent provided services of marketing the services of telecom operators is not su....