2018 (6) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on of commercial loans to vehicles. Bangalore Zonal unit of Central Excise Intelligence visited the units and opined that the services rendered by them were covered under Business Auxiliary Service (BAS) as per Section 65(19) of the Finance Act, 1994. On completion, BZU DGCEI issued Show Cause Notices to the appellants and the same were confirmed by the Additional Commissioner. On an appeal filed by the assessee-respondent, Commissioner of Customs (Appeals) has set aside the orders of the Original Authority. Department has preferred the instant appeals against the Orders-in-Appeal. 2. The departmental representative has reiterated the findings of the original authority and submitted that the Commissioner (Appeals) erred in applying CESTAT ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase of Renaissance Leasing & Finance Pvt. Ltd.: 2017 (52) STR 40 (Tri-Delhi) is squarely on the subject of the respondents. In that case Tribunal has held that the case of M/s. Wings Group of Companies vs. Commissioner (supra) was the judgment of a Single Member Bench; has not gone into details of the case; relied on the case of SR Kalyanaraman vs. Commissioner (supra) wherein the issue involved was a simple verification of details. Larger Bench of the Tribunal in the case of Pagariya Auto Centre vs. Commissioner: 2014 (33) STR 506 (Tribunal-Larger Bench) have held that the identification of nature of transaction is necessary to find the tax liability under activity of Business Auxiliary Service. Tribunal held in this case of Renaissance Le....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r part to advertise and campaign for products or services. Therefore, their activity cannot be termed to be 'Business Auxiliary Service'. Their activity at best can be termed as 'Business Support Services' which were not subject to levy during the relevant period. 4. Heard both sides and perused the records. The brief issue for discussion is that whether the activities undertaken by the respondents fall under 'Business Auxiliary Service'. From the records it is seen that the respondents entered in to agreements with ICICI bank for providing services of franchisee for marketing and sourcing of its auto products; their main business is to locate the customers, assess their credit worthiness and prepare the documentation on behalf of ICICI Ba....