2019 (5) TMI 658

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....hakkarwar, Member (Technical) For The Appellant : Absent on call For The Respondent : Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR) ORDER Per: Anil G. Shakkarwar When the matter was called nobody appeared on behalf of the appellant. There was no request for adjournment. We have heard the learned A.R. for revenue and perused the record. 2. On perusal of record, we note tha....

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....ieties by the appellant. We note that under Business Auxiliary Service, commission is treated as consideration when such commission is received for promotion or marketing of sale of goods or for providing service or for providing Customer Care Service or for arranging procurement of goods for the clients. In the present case appellant is not engaged in promotion of any sale of goods on behalf of a....