2020 (4) TMI 145

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....Respondent : Mr. Rajvendra Saraswat ORDER Heard the appeal with consent of counsel for the parties. Two questions of law are urged on behalf of the assessee: (i) that the activity performed by it does not match the description of 'business auxiliary service'. Learned counsel urged that though the appellant/assessee introduces potential consumers to the bank, and charges commission as and when ....

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....enefit of an extended period of limitation. In this regard, Court is cognizant of decisions of the Supreme Court in Collector of Central Excise vs. Chempher Drugs & Liniments, 1989 (40) ELT 276 (SC); Uniworth Textiles Ltd vs. Commissioner of Central Excise, 2012(9) SCC 753 and Pushpam Pharmaceuticals Ltd. vs. Collector of Central Excise, 1995 Suppl (3) SCC 462. In these circumstances, the mere o....