2014 (11) TMI 541

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..... ed in all the appeals are common therefore, all the appeals are disposed of by a common order. 3. Brief facts of the case are that the appellants are providing service namely verification 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 th .....

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..... 65 (19) of the Finance Act, 1994 which defines the term "Business Auxiliary Service" during the relevant period which is reproduced here-in-under:-     " Business Auxiliary 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 age .....

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..... r collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision     and includes services as a commission agent 5, [but does not include any activity that amounts to "manufacture" of excisable 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 1 .....

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