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2018 (6) TMI 672 - CESTAT BANGALOREBusiness Auxiliary Service - appellant are engaged in providing certain services of customer assessment and documentation on behalf of ICICI in respect of sanction of commercial loans to vehicles - whether the activities undertaken by the respondents fall under ‘Business Auxiliary Service’? - Held that:- From the records it is seen that the respondents entered in to agreements with ICICI bank for providing services of franchisee for marketing and sourcing of its auto products; their main business is to locate the customers, assess their credit worthiness and prepare the documentation on behalf of ICICI Bank in the category of commercial vehicles. It is to be seen that as per Section 65(19) of Finance Act, 1994 ‘Business Auxiliary Service’ includes any incidental or auxiliary support service includes services such as billing, collection or recovery of cheques amounts and remittance, evaluation of prospective customer and public relation services - the services rendered by respondents come under the ambit of ‘Business Auxiliary Service’ during the relevant period. Regarding the fines and penalties also, the respondents have not made out any strong case in their favor. Appeal allowed - decided in favor of Revenue.
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