2017 (9) TMI 896

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....ogether and are disposed by this common order. 2. Brief facts of the case are that the appellants were agents of ICICI bank and they were providing services for them and received commission from ICICI Bank. Scrutiny of details revealed that they had not paid service tax on the commission received by them from ICICI bank. Show cause notices were issued alleging non-payment of service tax under the category of Business Auxiliary Service. After adjudication, the original authority confirmed the tax along with interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 3. The details of the demand and period involved in each of the appeals are shown in the Table below:- Appeal No. App....

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....tification of 25/2004. They are sole proprietors and therefore eligible for exemption as per this notification upto 16.6.2005. That there was no concealment of facts with any intent to evade payment of service tax. On being pointed out, they have taken service tax registration and have discharged the service tax liability. She relied upon the decision in the case of Car World Autoline Vs. Commissioner of Customs & Central Excise, Cochin  2017 (48) STR 470 (Tri. Bang.). 5. Against this, the ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that the appellants were engaged in promotion of business of the ICICI bank and therefore their activities were covered by the definition of Business Auxiliary....

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.... that the definition of Business Auxiliary Service had undergone amendment with effect from 10.9.2004 wherein the services provided on behalf of the client was included within the scope of the definition. Prior to that the services rendered for a client were only covered by the definition. The Notification No. 14/2004 dated 10.9.2004 granted exemption to various services provided to a client in relation to Business Auxiliary Service. Another Notification No. 25/2004 of even dated granted exemption to Business Auxiliary Service rendered prior to 10.9.2004. The amendment along with these exemption notifications had caused much confusion and doubt and the issue was subject matter of dispute before various fora. The department has not establish....