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2018 (5) TMI 311 - AT - Service TaxBusiness Auxiliary Service - direct selling agent of M/s ICICI Bank for marketing of Car Loan etc. - extended period of limitation - penalty - Held that: - issue covered by the case of Masicon Financial Services Pvt. Ltd. Vs CCE Meerut-I [2014 (6) TMI 729 - CESTAT NEW DELHI] - demand upheld. Time limitation - penalty - Held that: - the appellant is not registered with the department, accordingly, the authority below has rightly invoked extended period of limitation and imposed penalty while confirming the demand of service tax. Appeal dismissed - decided against appellant.
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