2018 (9) TMI 648

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....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 interest. The adjudicating authority has ....

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.... 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 classification as the taxable BAS or otherwise must clea....

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....imate 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 judgment: * CCE., Aurangabad, Vs. Pagariya Auto Ce....