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2018 (11) TMI 1220 - CESTAT CHENNAIBusiness Auxiliary Services - appellants were receiving commission from the financial institutions - appellant have not obtained registration and not paid service tax - Held that:- The issue requires to be remanded to the adjudicating authority for the reason that the respondent has argued that the department has not looked into any other document except the document respondent has entered with ICICI Bank. All the documents on which the demand has been raised have to be looked into. Penalties - Held that:- The issue had travelled upto the Larger Bench of the Tribunal. Being an interpretational issue, the respondent has put forward reasonable cause to set aside the penalties and no penalty can be imposed on the respondent - penalty cannot be imposed. Appeal allowed by way of remand.
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