TaxTMI 
TaxTMI 
2018 (9) TMI 319
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....lant has rendered the above services to ICICI Bank and Standard Chartered Bank but they neither were registered with the Service Tax Commissionerate nor did they make payment of service tax which was due on them on the amount received from both the said banks as commission totalling to Rs. 2,47,38,441/-. Though during the course of investigation itself the appellant obtained a service tax registration on 25.10.2004 for Business Auxiliary Service and have since then started paying the service tax. However, for the aforesaid amount tax liability of Rs. 20,75,821/- was alleged to not have been discharged by the appellant. The same was raised vide the Show Cause Notice No. 3748 dated 31.07.2007. The said demand was confirmed by the Order of ori....
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....to take into consideration the said Circular. The Orders are accordingly prayed to be set aside and Appeal is prayed to be allowed. 4. While rebutting these arguments, Ld. DR though has fairly conceded to the clarificatory Circular of November 2006 however has still justified the Order under challenge on the ground that the services rendered by the appellant are apparently and admittedly the one as classifiable under Business Auxiliary Services. Hence, the liability to be discharged is not in dispute. Once this is the situation, the Circular as impressed upon by the appellant is of no significance to extend him the benefit. The non-payment of service tax, in the given circumstances, is impressed upon as nothing but an act of the appellant ....
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....ed under Business Auxiliary Services on 25.10.2004 but the simultaneous fact remains that during the said period (since 01.07.2003 to 10.09.2004), there was a prevalent confusion about the nature of the impugned activities. We have perused the Notification of 06.11.2006 as has been brought to our notice by the Ld. Counsel of the appellant. The perusal thereof makes it clear that since the incorporation of Business Auxiliary Services till the date of this Notification, there were doubts in respect of the activities undertaken by various dealers promoting market for the financial institutes. The said Circular was taken note of by the Tribunal in the case of Maheshwari Bajaj Vs. C.C.E., Ahmedabad 2010 (19) S.T.R. 905 (Tri.-Ahmd.) wherein it wa....