TaxTMI 
TaxTMI 
2007 (8) TMI 198
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....sed by the Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The revenue proceeded against the appellant on the ground that he has been carrying out the services of "Business Auxiliary Service" and liable to pay service tax. The Assistant Commissioner of Central Excise confirmed demand of Rs. 67,639/- being the amount of service tax not paid under Section 68 of the Finance Act, 1994.....
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....of information furnished by those seeking loan from ICICI Bank. The types of verification are residence verification, office verification and Tele verification. The appellant was paid a fixed rate for such service. The appellant was proceeded against by the Revenue for non-registry with the Service Tax Authority. According to the department, the appellant is engaged in the services of "Business Au....
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....5-2006, there is no liability on the part of the appellant. 5. The learned SDR reiterated the impugned order-in-appeal. 6. On a careful consideration of the entire issue, we find that verification of the details given by the loan seekers for ICICI cannot be treated as promoting their business. We are in agreement with the learned Advocate's submission that the services rendered by the applic....