2016 (2) TMI 369

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..... K. Singh Appeal has been filed against order-in-appeal dated 30.12.2010 in terms of which service tax demand of Rs. 12,98,148/- for the period 2002-03 to 2006-07 was sustained alongwith interest and penalties under Business Auxiliary Service (BAS) on the ground that the appellant provided the said service but did not pay service tax thereon. 2. Ld. Advocate for the appellant states that the se....

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.... (Tri. Del.) and S. R. Kalyanakrishan vs. CCE, Cochin - 2008 (9) STR 255 (Tri. Bang.) in support of his contention. 3. Ld. DR, per contra, contended that evaluation of customers is covered under BAS and therefore the impugned order is sustainable. 4. We have considered the contentions of both sides. We find that the only service rendered by the appellant is to verify the details regarding reside....

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....llant had only provided the services of contact point verification of residence and offices. As such, it is clear that it is only the contact point that is the addresses given by the client of the bank which are required to be verified. No further service is being provided by the appellant. The verification of the addresses given by the clients cannot be held to be a service equivalent to promotin....