2013 (12) TMI 1425

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....llant. Shri P.K. Sharma, DR, for the Respondent. ORDER The appellant is engaged in the business of arranging finance and loans from the HDFC Bank, Yamuna Nagar to customers as direct selling agent w.e.f. July, 2003. The appellant was not paying Service Tax on the consideration received by them from the said bank during the period 1-7-2003 to 10-9-2004. The Revenue issued a show cause noti....

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....ce" during the initial stage when this entry for Service Tax was introduced in Finance Act, 1994 with effect from 10-9-2004. The appellant and the bank which was receiving the service were prima facie of the view that tax was not payable on the impugned services and that is the reason for delay in paying the Service Tax. Appellant pleads that the original authority had taken into account this posi....

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....e any clarity and the entry covered different types of activities. So there was confusion in the minds of people about the actual scope of such service. For that reason, the appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some delay in remitting the tax to the Government. In this type of situation, it is proper to invoke powers under Section 80 ....