ISHWAR CONSULTANT Vs. COMMISSIONER OF CENTRAL EXCISE, KANPUR

JUDGEMENT

(1.) SERVICE Tax appeal No. ST/1173/2010 has been filed by M/s. Ishwar Consultant against OIA No. 266/ST/APPL/KNP/2010, dated 18 -5 -2010. Appeals No. 1174/2010 and 1175/2010 have been respectively filed by M/s. Shreya Financial Services and Shri Sanjeev Upadhyay against OIA Nos. 267 -269/S.T., dated 18 -5 -2010.

(2.) None appeared on behalf of the appellant M/s. Ishwar Consultant when notice was issued on 15 -6 -2015. There is no request for adjournment of personal hearing. Similarly, in the case of appellants M/s. Shreya Financial Services and Shri Sanjeev Upadhyay none appeared. As the issue involved in all these appeals is the same, therefore, the same are taken up together for disposal under this common order. Heard learned (AR) and perused the case records. The issue involved in these appeals is whether the commission received by the appellants from the banks is chargeable to service tax under Section 65(19) of the Finance Act, 1994 under Business Auxiliary Services. Second issue involved in these appeals is whether small scale exemption will be admissible to the appellants or not. So far as classification of the services undertaken by the appellants is concerned, the definition given under Section 65(19) of the Finance Act, 1994 is as follows: -

(3.) IN view of the above definition services provided by these appellants as a commission agents are classifiable as Business Auxiliary Services. From the case records it is observed that the appellants are arranging loans for the banks and thus promoting marketing the services provided by the Banks and are paid commission on such services from the banks. These activities have been correctly held to be classifiable under Business Auxiliary Services and we do not find any reasons to interfere with the orders passed by the first appellate authority.