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2016 (5) TMI 844 - CESTAT ALLAHABAD

2016 (5) TMI 844 - CESTAT ALLAHABAD - 2016 (41) S.T.R. 672 (Tri. - All.) - 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 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 .....

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ess Auxiliary Service. Therefore, Service Tax is payable by the appellant. 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. 6/2005 - Held that:- it is found that the Commissioner came to the conclusion that they are using a brand name which disentitles them from the benefit of the notification. It is .....

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nt are arranging loans to customers from banks and thus promoting/marketing 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. Commissioner confirmed the demand of Service Tax along with interest and penalties under Sections 77 and 78 of the Finance Act, 1994. 2. In appeal proceedings the Commissio .....

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