2018 (10) TMI 1850

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....owdhury, Supdt. (AR) for the Revenue ORDER The present appeal challenges the Order-in-Appeal No.03/ST/B-I/2007 dated 30.08.2007. 2. The appellant is an authorized dealer for "Hero Honda" branded Motorcycles. The Department, during investigation, noticed that the appellant was receiving certain amounts from various Banks and Financial Institutions for arranging finance for their customers.....

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....tion, we have heard Shri C.R.Das, ld.Advocate for the appellant and Shri K.Choudhary, ld.D.R. for the Revenue. 4. It was submitted on behalf of the appellant that the service tax has already been paid by the appellant along with applicable interest after issue of order-in-original. The ld.Advocate for the appellant further submitted that the demand of service tax is only contested on the ground....

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....n from the Banks and other Financial Institutions. It is seen from the sample agreement that the appellant, as representative of the Bank, was required to explain the financial scheme and facilities to the customers and facilitation depends in giving loan to the customers. We are of the view that this activity is to be classified under BAS for payment of service tax. Accordingly, we uphold the lia....