2017 (3) TMI 559

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.... Rep. by none for the appellant. Rep. by Shri Ranjan Khanna, DR for the respondent. ORDER The appeal is against order dated 5.3.2010 of Commissioner (Appeals), Jaipur. The appellants are engaged in providing services to ICICI Bank in relation to disbursal of loans to various customers. The proceedings were initiated against them to demand service tax for the period 1.7.2003 to 31.03.20....

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.... ICICI Bank by way of promoting loan disbursal of the bank to various customers. They were receiving commission for their services. The said service is correctly taxable under "Business Auxiliary Service". 4. None appeared on behalf of the appellant. 5. However, vide letter dated 26.10.2016, the appellant prayed for deciding the matter on merits based on the case laws relied upon by them. ....

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.... a Single Member Bench is without discussing the merits of the case and only on relying on the decision of the Tribunal in S.R. Kalyanakrishnan - 2008 (9) STR 255 (Tribunal-Bangalore). In that case, the Tribunal clearly recorded that the assessee was only verifying the correctness of the details provided by the customers seeking loan from the bank. They were not involved in promotion of service pr....