2018 (9) TMI 648

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.....R.) ORDER Per: Ramesh Nair 1. The facts of the case are that the appellant are providing the service in the nature of Business Auxiliary Service to the financial institution for promotion/marketing of their Auto Loan products. The appellant received commission during the period 01.07.2003 to 31.03.2004. The Show Cause Notice was issued demanding Service Tax of Rs. 5,57,502/- along with i....

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....n in the decisions mentioned in the order of reference and the other decisions which were cited at bar, it is clear that no uniform principle emerges as would guide determination of whether a particular transaction involving an interface between an automobile, dealer and bank or financial institution would per se amount to BAS. The identification of the transaction and its appropriate classificati....

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.... out in Section 65(19), then it would be legitimate to conclude that BAS is provided." He submits that the boards also demand that the clarification Vide Circular No. 87/05/2006/ST dated 06.11.2006 on this issue. In this background the malafide intention cannot be alleged against the appellant. Therefore, the demand of extended period is not sustainable. He placed reliance on the following judg....

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.... 5. We have carefully considered the submissions made by both the sides and perused the records. We find that there is no dispute that the issue was not free from doubt, there were conflicting opinion from different bench and the matter was referred to Larger Bench. The issue was also clarified by the board Circular No. 87/5/2006 dated 06.11.2006. In these circumstances, the entertaining bonafied....