2018 (7) TMI 1441

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.... R.K. Majhi, DR for the Respondent ORDER Per: V. Padmanabhan: 1. The present appeal is directed against the Order-in-Appeal No. 342/2013 dated 29/11/2013. The appellant is engaged in providing D.S.A. Service to M/s ICICI HFC Ltd. for promotion of their loans. The disputed period is 01/04/2005 to 05/09/2008. The department obtained from M/s ICICI HFC Ltd, details of commission paid to the ....

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....eriod of limitation. He also submitted that the benefit of limitation may be extended to the appellant since there were conflicting decisions about the liability for payment of Service Tax under the category of 'Business Auxiliary Service'. 4. The Ld. DR justified the demand of Service Tax by taking the recourse to the extended period of limitation under Section 73. He specifically brought to o....

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....Brij Motors Pvt. Ltd. V/s Commissioner 2012 (25) STR 489 (Tri. -Del) the Tribunal held that for the loan taken by the customers, if the assessee is getting some commission from bank, the same amounts to promotion and marketing of services provided by the client and is liable for payment of Service Tax under the category of 'Business Auxiliary Service'. In view of above, impugned order is sustainab....