Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1441 - AT - Service TaxBusiness Auxiliary Service - appellant is engaged in providing D.S.A. Service to M/s ICICI HFC Ltd. for promotion of their loans and received Commission - Held that:- The issue stands settled against the assessee on merit. In the case of Brij Motors Pvt. Ltd. V/s Commissioner [2011 (11) TMI 410 - CESTAT, NEW DELHI] the Tribunal held that for the loan taken by the customers, if the assessee is getting some commission from bank, the same amounts to promotion and marketing of services provided by the client and is liable for payment of Service Tax under the category of ‘Business Auxiliary Service’ - demand upheld. Time Limitation - Held that:- The appellant has not been cooperating with the Department even during the investigation. The service tax under Business Auxiliary Service included the activities covered in the present dispute w.e.f. 10.09.2004 but it is noticed that the appellant has not taken registration and has failed to pay Service Tax and file the statutory returns. Even when the Department sought details of commission received by the appellant from the M/s ICICI HFC Ltd, the assessee failed to respond to the letter of the Department and even summons issued to them - this conduct amounts to willful and deliberate and withholding and of suppression facts - invocation of extended period is justified. Appeal dismissed - decided against appellant.
|