TMI Blog2014 (11) TMI 541X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants are not required to pay service tax. We find support to the case from the decision of this Tribunal in the case of S.R. Kalyanakrishnan v. CCE - [2007 (8) TMI 198 - CESTAT, BANGALORE] wherein this Tribunal has observed that verification of information furnished by loan seekers cannot be treated as promotion their business. Therefore, such activity does not fall under “Business Auxiliary Service” but with effect from 01.05.2006, it falls under the category of “Business Support Service”. Following the precedent decision in the case of S.R. Kalyanakrishnan (supra), we hold that for the period 10.9.2004 onwards the appellants are not liable for service tax under the category of “Business Auxiliary Service” on their activities. Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of information given by the customers applying for the Credit Cards, Home Loans or Auto Loans etc. The said activities have been outsourced to them by various banks. The appellants are registered under the category of Business Auxiliary Service and paying service tax on the said activities except for the services provided to ICICI Bank and IDBI Bank. Revenue was of the view that as the appellants are not paying service tax on the services mentioned here-in-above provided to ICICI Bank and IDBI Bank therefore, they are required to pay service tax during the impugned order for the services provided to ICICI Bank and IDBI Bank. Show-cause notices were issued to the appellants. Demands were adjudicated and confirmed along with interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Service (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 (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, account and remittance, evaluation of prospective customer and public relation services And includes services as a commission agent, but does not include any information technology service. Prior to 10.09.2004, the activity undertaken by the appellant clearly falls under Clause (iv) of Section 65(19) of the Finance Act, 1994. Therefore, prior to 10.09.2004, we hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isable goods.] 8.2 As per the said definition, the activity undertaken by the appellant is not covered under clause (i) to (vi) of Section 65 (19) of the Finance Act, 1994, then they are not required to pay service tax on their activity. As in this case, the appellants activities does not get covered under clause (i) to (vi) of Section 65 (19). Therefore, we hold that with effect from 10.09.2004 onwards the appellants are not required to pay service tax. We find support to the case from the decision of this Tribunal in the case of S.R. Kalyanakrishnan v. CCE - 2008 (9) STR 255 (Tri. - Bang) wherein this Tribunal has observed that verification of information furnished by loan seekers cannot be treated as promotion their business. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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