2020 (3) TMI 458

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....) Shri B. K. Jain, Authorised Representative for the Appellant Absent on Call for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. Nobody appeared for the respondent. Accordingly, we have gone through the impugned order and have heard learned A.R. appearing for the Revenue. 2. It is seen that respon....

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.... the respondent. 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. 3. Demand was raised and confirmed by the Original Adjudicating Authority but was dropped by Commis....