TaxTMI 
TaxTMI 
2018 (3) TMI 1287
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.... fresh applications for sanction of loan, credit cards etc. The data entry of the details of the application was made into certain data entry software developed by the appellant. The Department was of the view that the activity carried out by the appellant will be covered by the definition of business support services under Section 65 (105)(zzzq) of the Finance Act, 1994 which was introduced with effect from 01.05.2006 (Notification No.15/2006 dated 25.04.2006). Accordingly, service tax was demanded and confirmed by both the authorities below. Aggrieved by the decision, the present appeal has been filed. 2. The ld. Consultant appearing for the appellant challenged the above order mainly on the following grounds:- 2.1 The appellant develop....
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....y carried out by the appellant for M/s. ICICI Bank. The various activities were carried out to ICICI Bank as per the agreement entered into by the appellant with M/s. ICICI Bank. Activities are discussed in para 13.5 of the relevant Order-in-Original dated 09.09.2011, which is reproduced below for ready reference:- 13.5 The services assigned to the party have been enumerated in schedule A to the Agreement. As per the Schedule, the services to be provided by the party were- a) to receive fresh applications and giving acknowledgement for the applications received (obviously the application related to the credit cards services) b) the party would check relevant documents as per the Evaluation Master Sheet provided by ICICI Bank to the ....
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....f activities carried out, it is evident that the appellant is carrying out the activities which are in the nature of support services for business to M/s. ICICI Bank. They have carried out data entry and processing of transactions on behalf of ICICI Bank for support of business of the latter. To this extent, we are of the view that the activities carried out will be covered under the definition of business support service as it stood during the disputed period. Consequently, on merit the demand for service tax is upheld. 8. After going through the record of the case, we find that the Revenue has raised the demand on the basis of the audit carried out by the Departmental Officers of the accounts of the appellant during the period 21.07.2009....