2018 (10) TMI 1850

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.... 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. The customers, who approached the appellan....

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.... 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 of time-bar. He also submitted that no penalty....

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.... 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 liability for service tax. 8. The order has been challe....