TMI Blog2011 (8) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... tact point verification of residence and offices - As such, it is clear that it is only the contact point that is the addresses given by the client of the bank which are required to be verified - No further service is being provided by the appellant - The verification of the addresses given by the clients cannot be held to be a service equivalent to promoting or marketing the services of the bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t verification of residence and offices of the clients of the banks. The Revenue by holding that such services fall under the category of Business Auxiliary Services, has confirmed the Service Tax of Rs.1,78,479/- against the appellant along with confirmation of interest and imposing of penalty of identical amount under Section 78 of the Finance Act, 1994. In addition penalties stand imposed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... valuatation of prospective customers and is certainly in relation thereto. The same has been held to be falling under the ambit of taxable services under category of Business Auxiliary Service. 3. After hearing the ld. DR, we find that there is no dispute about the type of service being provided by the appellant. It is clear from the agreement as also from the findings of fact by the lower aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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