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2016 (10) TMI 280 - CESTAT CHANDIGARH

2016 (10) TMI 280 - CESTAT CHANDIGARH - TMI - Valuation - Service tax liability - Business Auxiliary Service - Commission received for marketing the loan of the banks/financial institutions - an amount of ₹ 28,27,901/- has been added to the taxable value which is a loan amount received from ICICI bank and not the commission - appellant submitted that there is a error committed by the ICICI bank by adding the loan amount in the commission and an amount of ₹ 2,41,231/- was not received .....

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x Stay Application No. 60666 of 2013 in Appeal No. 59911 of 2013 - Final Order No. 61056/2016 - Dated:- 9-8-2016 - Shri Ashok Jindal, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Varun Gaba, Advocate - for the appellant Shri Harvinder Singh, Authorized Representative (DR) for the Respondent ORDER The application for stay is listed for today. On perusal of the appeal records and upon hearing both the sides, we find the main appeal itself can be disposed of. A service tax li .....

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ly 2003 to December 2004. 2. The learned Counsel for the appellant submitted that they are not disputing their tax liability in principle. They are only contesting the valuation for such tax liability, as certain income which is not liable to tax has been added for calculation. The appellants submitted a chart containing amounts received by them which are not liable to tax during the impugned period. The main contention is that an amount of ₹ 28,27,901/- has been added to the taxable value .....

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