2018 (5) TMI 836

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....or the Appellant Dr. J. Harish, AR - For the Respondent ORDER Per : DEVENDER SINGH Briefly the facts of the case are that the appellant is a direct selling agent of ICICI Bank. Revenue felt that appellant was providing taxable services under the category of 'Business Auxiliary Service' without obtaining service tax registration and without payment of service tax. A show-cause notice was issued....

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....rvice tax under 'Business Support' Service w.e.f. 1.5.2006. He also pleaded that the findings of the Commissioner (A) that they had not contested the demand under the category of 'Business Auxiliary Service' was not correct. In this regard, he referred to their submissions made before the Commissioner (A) in which they had contested the demand prior to 10.9.2004. 3. The learned AR reiterated the ....