TaxTMI 
TaxTMI 
2014 (6) TMI 659
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....ounting to Rs. 329020/-(inclusive of Education Cess) was confirmed and ordered to be recovered alongwith interest and penalties under Sec 76,77 and 78 of Finance Act 1994 were also imposed. 2. In their appeal, the Appellants have made the following submissions:- (i) Under an agreement dt. 20.06.2004 with M/s. Tata Finance Ltd. (TFL) the Appellants were engaged by M/s. TFL to approach, discuss, infom, market and sell to various persons various vehicle finance schemes offered by M/s. TFL. (ii) These services were provided on behalf of M/s. TFL and therefore these were covered under the scope of 'provision of Service on ....
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....rmation relating to the persons who have expressed an interest or inclination or desire to wither obtain more information on the Vehicle Finance Scheme of TFL. (f) .................. Thus it is clear that the Appellants were to provide services which clearly fell under the scope of promotion and marketing and the services were provided to M/s. TFL and not on behalf of M/s. TFL. M/s. TFL paid them for the services so provided to them. The Appellants had no agreement of any type with the potential loan seekers. There is no basis or evidence whatsoever to uphold the contention of the Appellants that they were providing services on behalf of the client (M/s. TFL). Thus, their ....
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....egistered under or governed by the Factories Act, 1948 (63 of 1948); (ii) a company established by or under the Companies Act, 1956 (1 of 1956); (iii) a partnership firm, whether registered or not registered; (iv) a society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (v) a co-operative society established by or under any law; (vi) a corporation established by or under any law; or (vii) a body corporate established by or under any law, unless such factory, company, partnership firm, society, co-operative society, corporation or body corporate, as the case may be, provides any business auxiliary service in respect of any activity specified i....
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....-banking financial company in relation to financial services namely lending; issue of pay order, demand draft, cheque, letter of credit and bill of exchange; providing bank guarantee, over draft facility, bill discounting facility, safe deposit locker, safe vaults; operation of bank accounts; (g) services provided to any person by a tour operator, other than a tour operator engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 or rules made thereunder, in relation to a tour; and (h) service provided to a policy holder, by an insurer carrying on life insurance business in relation to the risk cover in life insurance, from the whole of service tax leviable thereon unde....