2020 (9) TMI 650

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....HNICAL) None for the Appellant 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 hea....

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....e appellant are meant for promoting the banking 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 ....

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.... (ii) Aarpanna Automotive Pvt. Ltd. Vs. Commissioner of 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 pres....