2026 (6) TMI 705

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....gned order] passed by the Commissioner (Appeals) partly dismissing the appellant's appeal against the order of the Assistant Commissioner dated 20.4.2021 [OIO] and partly remanding the matter to the Assistant Commissioner for verification. 2. We have heard learned counsel for the appellant and learned authorised representative for the Revenue and perused the records. The appellant claims to be a non-profit organization registered as a society under the Societies Registration Act, 1956. A Show Cause Notice dated 11.10.2019 [SCN] was issued to the appellant covering three financial years and demanding service tax on two services alleged to have been provided by the appellant and one service received by the appellant (under reverse charge b....

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....s therefore, in the nature of profit from trading and was not a Commission at all. 5. We find that in the impugned order, the Commissioner (Appeals) also recorded that the appellant had produced copies of certificates issued by the registered sellers and purchasers and observed that in the purchase bills the appellant receives 14% discount and in the sale invoices, it gives 13% discount and thus gains 1%. He, however, observed that the 1% received by the appellant was the commission and hence confirmed the demand of service tax. 6. This finding of the Commissioner (Appeals) cannot be sustained. Commission agents and buyers are two different categories of persons. An agent acts on behalf of the Principal while a buyer buys on his own a....