2014 (8) TMI 889

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....e Respondent : Mr.D.Nagvenkar, Addl. Commissioner (AR) PER : P R Chandrasekharan The appeal and stay petitions are directed against Order-in-Appeal No. PUN-EXCUS-003-APP-210-2013-14 dated 10/07/2013 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. Vide the impugned order, the lower appellate authority has upheld the confirmation of service tax demand on the appellant, ....

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....evenue, on the other hand, submits that the appellant has merely referred people to the insurance company and the said activity amounts to canvassing/promotion of business for the insurance company falling within the purview of "Business Auxiliary Services" and, therefore, the liability to discharge service tax is on the appellant, who has rendered the services and not on the insurance company, wh....