2007 (11) TMI 181

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....atapathy, Member (T)]. -1.  Heard both sides. 2. The Respondents are under an agreement with ICICI Home Loan Finance Ltd. for verifying the credentials of Applicants and processing their applications for grant of loan and issue of Credit Card etc. for which the customers directly pay to the ICICI and the Respondents receive the impugned amounts from ICICI. The Lower Appellate Authority has....

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.... the present case as held by the Lower Appellate Authority does not arise. Accordingly, we set aside the impugned order and uphold the order-in-original demanding tax from the Respondents under the category of Business Auxiliary Services. 3. In view of fact that the Lower Appellate Authority has Service Tax observed in Para 8 of her order that the Respondents have not withheld any information a....