2015 (10) TMI 59

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....est and penalties for the period July, 2003 to December, 2004 on the ground that the appellant provided Business Auxiliary Service (BAS) to banks and Non Banking Financial Companies (NBFCs) by working as their Direct Selling Agent (DSA) / Direct Marketing Agent (DMA) with regard to financing of cars and was paid commission for the same. 2. The appellant has contended that (i) it has already paid Rs. 10,76,391/- towards impugned service tax and also remitted interest of Rs. 59,518/-, (ii) Service Tax Valuation Rules,2012 had not come into existence at that time and it paid service tax on the commission which was retained by it as some of the commission received from banks/NBFCs was passed on to the customers. (iii) There was confusion abo....

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....;  *             *             *             *             *             *             * (d) Whether the commission received by the automobile dealers from Banks / Non Banking Financial Companies (NBFC), for introducing the customers seeking finances / loans to such banks / NBFCs is to be subjected to service tax? Further, in case part of these incentives are passed on by th....