2012 (10) TMI 136

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....icee Party to whom service was provided Tax demanded Period involved 1. V(ST)15-64/07-Adj.II/1461, dated 5-6-2008 M/s. Jabalpur Motors Ltd., Bamhori Maruti Finance Ltd. 827838 09/04 to 03/06 2. V(ST) 15-66/08-Adj.II/28490, dated 21-10-2008 M/s. Jabalpur Motors Ltd., New Siyaganj ICICI Bank and HDFC Bank 1122722 07/03 to 03/05 3. In respect of the matter dealt with in the first SCN the appellants were assisting Maruti Finance Ltd. in the process of granting motor vehicle loans to the customer of Maruti Udyog Ltd. They received commission from Maruti Finance Ltd for the services provided to them. The appellants paid service tax on such activity from 10-9-2004 under the category of Business ....

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....-2006, 31-3-2006, 5-5-2006 and 6-2-2007. 6. In the case of Second notice service i.e. provided to ICICI Bank Ltd. and HDFC Bank Ltd. Here the argument that they were getting money from amounts on which service tax was paid by somebody else is not applicable. 7. The ld. AR for Revenue submits that it is decided by the Tribunal in the case of Roshan Motors (supra) has decided that service tax was payable on the activity of the appellant even before 10-9-2004. He also submits that the appellants have so far not produced any proof that Maruti Finance Ltd. had paid service tax on the amounts involved. He also submits that since the appellant did not disclose to the department the fact that they were rendering such service and rec....