2020 (9) TMI 650

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Onil Shivadikar, Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY When the matter was called for hearing today, none appeared for the appellants, despite notice. On perusal of the case records, we find that on the earlier occasion though the appeals were listed on 27.11.2019, 18.12.2019 and 03.02.2020, but none appeared for hearing on the said scheduled dates on beh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....anking business of such financial organizations. In consideration, the appellants receive pay outs/incentives/ commission etc. Such services provided by the appellant are categorized under Business Auxiliary Service, defined under the Finance Act, 1994. During the disputed period 2010-11, the appellant did not discharge the service tax liability, which was confirmed along with interest in the orde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Customs & C. Ex. 2016 (43) S.T.R. 397 (Tri.-Mumbai) (iii) Hyundai Motor India Ltd. Vs. Commissioner of Central Excise And Service Tax, LTU, Chennai 2018-TIOL-2899-CESTAT-MAD (iv) Addis Marketing Vs. Commissioner of Central Excise, Mumbai 2017 (50) S.T.R. 56 (Tri.-Mumbai) 4. We find that the issue arising out of the present dispute is no more open for any debate in view of the above decis....