2018 (9) TMI 36

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....Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein demand of service tax has been confirmed under the category of 'Business Auxiliary Service' against the appellant. 2. The facts of the case are that the appellant is a recovery agent of HDFC Bank and receives commission for the services provided by....

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....ppellant has received an amount of Rs. 58,900/-, 3,85,800/-, 4,10,500/-, 3,78,500/- and 7,04,341/- for the period ending 31.03.2009, 31.03.2010, 31.03.2011, 31.03.2012 and 31.03.2013 respectively. The rest of the amount shown in their profit-loss account pertains to goods sold to HDFC Bank for which they have raised invoices. As in all the years, the value of services provided by them remained bel....