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Chawla Motors Versus Commissioner of Central Excise, Kanpur

2016 (5) TMI 844 - CESTAT ALLAHABAD

Business Auxiliary Service - Arranging loans to customers from banks and thus promoting/marketing services provided by banks i.e Direct Selling Agent of the bank - Demand of Service tax along with interest and penalties - Held that:- appellant's argu .....

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l Motors (P) Ltd. v. Commissioner of Central Excise, Jaipur-I [2007 (10) TMI 552 - CESTAT NEW DELHI] and Auto World Vs. Comm. of C.Ex., Allahabad [2008 (5) TMI 120 - CESTAT NEW DELHI(CESTAT)] does not favour the appellant. In the former case, it was .....

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The plea that the demand is time-barred is not acceptable because there was suppression of facts regarding receipt of commission from the bank and, therefore, extended period of time is invocable.

Benefit of exemption - Notification No. 6/ .....

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value of service provided by them apart from the value of services to the bank did not exceed the exemption limit. - Decided against the appellant - ST/1413/2010 - Final Order No. A/70037/2015 - Dated:- 16-9-2015 - Shri P.S. Pruthi, Member (T) and S. .....

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services provided by banks. In other words, they are Direct Selling Agent of the bank. Therefore, a show cause notice was issued to them demanding Service Tax under the category of Business Auxiliary Service . In adjudication proceedings, the Dy. Co .....

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new issue raised by the appellant before him for the first time that they had provided only space to the bank and therefore, their service is classifiable under Business Support Service, is not backed with any agreement or evidence. He relied on the .....

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s held that the services provided by such agents are leviable to tax under Banking or Financial Service or Business Auxiliary Service as the case may be. 3. We find from the records that the appellant have paid the total amount of Service Tax de .....

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to the customers. Their argument that they have provided only space to the bank and therefore, their service is classifiable under Business Support Service is not supported or backed by any evidence in the form of an agreement with the bank. Reliance .....

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