2008 (2) TMI 58

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.... President]. - 1. This appeal filed by the Revenue is directed against the order of Commissioner (Appeals) dated 25th April 2005 setting aside the order of Assistant Commissioner dated 29-11-05 and allowing the appeal of the respondent. 2. The dispute relates to Service Tax under the Finance Act, 1994. It is stated that the respondent, M/s. Kamal Auto Industries, is engaged in the business of s....

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....ed by the Assistant Commissioner vide order dated 25-11-05. In appeal which the respondent carried to the Commissioner (Appeals), it took the stand that it is not liable to pay Service Tax at all. The plea found favour with the Commissioner who passed the impugned order holding that the demand was not sustainable. 3. This appeal was taken up ex parte. The respondent refused to accept notice iss....

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....appeal, it is clear that the assessees were under an agreement with the bank had undertaken to provide service in relation to promotion or marketing of the 'Banking and Financial Services' provided by the banks. The banks were providing services under the category 'Banking and Other Financial services' falling in clause (12) of Section 65. In relation to those services, the respondent-assessees we....

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.... Bank was given as "pay out" to assessees in respect of which even the TDS was deducted, was spent by them. If they chose to give some amount from that gross commission amount to their customers either directly or through the bank, it would not change the nature of the receipts in their hand." 4. Having observed thus, the Tribunal remitted the matter with a direction to the Commissioner (Appeal....