2016 (5) TMI 844

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....ma, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : P.S. Pruthi, Member (T)]. - The appellant are arranging loans to customers from banks and thus promoting/marketing services provided by banks. In other words, they are Direct Selling Agent of the bank. Therefore, a show cause notice was issued to them demanding Service Tax under the category of 'Business Auxiliary Servic....

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....ld that the services provided by such agents are leviable to tax under 'Banking or Financial Service' or 'Business Auxiliary Service' as the case may be. 3. We find from the records that the appellant have paid the total amount of Service Tax demanded as well as interest and penalties. However, they have requested for an ex parte order by the Tribunal on merits. 4. We find that the....