2015 (11) TMI 680

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..... Commissioner (AR) : For the Respondent ORDER Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. AGS(14)133/2010 dated 11/01/2010 passed by the Commissioner of Customs & Central Excise (Appeals), Aurangabad. 2. The issue involved in this case is regarding the service tax liability on the appellant on: (i) amounts received as commission from various finan....

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....on received from Auto Mart India Ltd. and the extended period cannot be invoked in respect of commission received from various finance companies. The first appellate authority, however, confirmed the demands raised under the head 'Business Support Services' for the commission received from M/s. JCB. Appellant contest the service tax liability on the commission received by them from M/s. JCB. 4.....

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....find that the Revenue is not in appeal against the demands dropped by the first appellate authority holding that the extended period is not invokable in the case of service tax liability on commission received from financial institutions. We find that the first appellate authority has recorded correct reasoning for confirming the demand raised for the amounts received from the financial institutio....

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....he findings as the service would fall under the category of 'Business Auxiliary Services' and in the appeal memorandum before the first appellate authority, the appellant herein contested the issue on that ground only. In our view, the impugned order of the first appellate authority is not going beyond the show cause notice issued. The first appellate authority has undoubtedly travelled beyond the....