2018 (7) TMI 1439

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....herein. The case of the Revenue in the show cause notice is that the respondent had rendered some services which are classifiable under "Business Auxiliary Service". Accordingly, show cause notice dated 15.05.2008 was issued proposing to demand service tax on the services rendered. The adjudicating authority confirmed the demands raised along with interest and imposed equivalent amount of penalty. The first appellate authority set aside the order of the adjudicating authority. 4. It is seen that the services on which demands have been confirmed by the adjudicating authority but set aside by the first appellate authority, are as under: (a) Commission received on sale of Mutual fund units of IDBI- Principal, SBI Mutual Fund, Tata Mutual....

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....(P) Ltd. [2008(9)TMI 72 (CESTAT, New Delhi]; Geojit Financial Services Ltd. [2018(1) TMI 59 (Cestat-Bang.)]; Federal Bank Limited [2016(3)TMI354 (SC); Corporation Bank [2016(11) TMI 22 (CESTAT-Bang.)]; Western Union Financial Services [2018(1) TMI 1175 (CESTAT-New Delhi) and HDFC Bank Ltd. [2014(1) TMI 1611 (CESTAT-Mum.)]. It was also submitted by CA that the extended period cannot be invoked in this case and relied on the decision of Rajasthan Tourism Development Corporation Ltd. [2018 (5) TMI 987 (Rajasthan HC). 7. On careful consideration, we find that the demand of service tax is for the period July 2003 to June 2006. The demand is in respect of the amounts received as commission from various agencies for the sale of mutual funds, co....