TMI Blog2013 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... lso Tribunal in case of Brij Motors Pvt. Ltd. (2011 (11) TMI 410 - CESTAT, NEW DELHI) and S.K. Jalendra & Associates (2012 (5) TMI 444 - CESTAT, DELHI) after considering the decision in Bridgestone Financial Service case held that these services are classifiable as Business Auxiliary Services. Thus activity of sourcing person for the purpose of home loans by ICICI is Business Auxiliary Services. Thus Order in Original restored. In favour of Revenue. - ST/387,388,389/2008-CU[DB] - Final Order Nos. 56065-56067/2013(PB) - Dated:- 9-4-2013 - Shri G. Raghuram and Shri, Sahab Singh, JJ. For the Appellant: Shri, M.S. Negi, Adv., JUDGEMENT Per Sahab Singh: These are three appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were decided by original authority who confirmed the service tax along with interest and also imposed equal amount of penalty under section 78 of Finance Act, on the respondents. Respondents filed appeals before the Commissioner of Central Excise (Appeal) who vide common impugned order allowed their appeal. Revenue has filed these three appeals against same Order in Appeal. 3. None appeared on behalf of respondents despite notice. Ld. D.R. appearing for the Revenue submits that as per definition of Business Auxiliary Service, it means promoting and marketing the services provided by the client. As respondents are introducing the Customers to ICICI Bank for home loan, they are covered under the scope of Business Auxiliary Service. The Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to :- (i) Promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) Promotion or marketing of service provided by the client; or (iii) Any customer care service provided on behalf of the client; or Respondents in this case are primarily promoting or marketing services provided by ICICI and are covered and SN 5(1)(b) and 5(2)(ii) of definition of Business Auxiliary service prior to 10.09.2004 and after 10.09.2004 respectively. 6. Commissioner (Appeal) while allowing the appeals of Respondents has relied on the decision of Tribunal in case of S.R. Kalyanakrishnan Vs Commissioner of Central Excise Cochin reported in 2008 (9) S.T.R. 255 (Tri.-Bang.). In this decision Tribunal hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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