2019 (9) TMI 1357

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....hri Tarun Kumar, Authorised Representative ORDER PER : MR. ASHOK JINDAL The appellant is in appeal against the impugned order wherein differential amount of service tax has been demanded. 2. The brief facts of the case are that the appellant is Authorised Service Station and providing "Business Auxiliary Service" and also registered with the service tax department. During the course of....

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....ing the extended period of limitation. The matter was adjudication, the demand of service was confirmed alongwith interest and penalty was also imposed. 3. The Ld. Counsel for the appellant submits that the appellant was receiving commission for referring certain customers to HDFC Bank for loan on vehicles in term HDFC Bank gives commission to the appellant. In some cases, the appellant is not ....

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....s, he relied on the decision of the Tribunal in the case of South City Motors Ltd. vs. Commissioner of Service Tax, Delhi-2012 (26) STR 483 (Tri.-Del.). 4. On the other hand, the Ld. AR for the revenue submits that the circular has clarified the position that they are required to pay service tax on gross amount of services rendered by the appellant, in that circumstances, the extended period of....

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....taking loans. The automobile dealers get commission from such financial companies for directing the customers to the latter. By this activity, the automobile dealers 'promote or market the services provided by their customer (i.e., the financial institution), and are therefore covered under 'taxable service', namely, the "Business auxiliary service". The tax is payable on the gross commission rece....