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Car World Autoline Versus Commissioner of Customs and Central Excise

2016 (10) TMI 460 - CESTAT BANGALORE

Business auxiliary services (BAS) - activity of intermediary between Bank and their prospective clients who required a loan for the purchase of a motor vehicle - Held that:- the appellant is entitled to the benefit of Notification 25/2004 and eligible for both (d) as well as (e) Clause and they were not liable to pay service tax prior to 10.09.2004. Further the period in dispute in this case is July 2003 to September 2004. Therefore in our view the period of dispute is covered under the exemptio .....

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missioner (Appeals) vide his order dated 28.01.2006 rejecting the appeal of the appellant and upholding the order of Assistant Commissioner. Briefly the facts of the present case are that the appellant is a partnership firm and has entered into an agreement with Citi Bank for providing various services which are listed in schedule A of the said agreement which is on record. The services rendered by the appellant are in the nature of facilitating certain activities of the Bank as contained in sch .....

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loan for the purchase of a motor vehicle. The case of the department is that the appellant is rendering Business Auxiliary Service on which service tax is payable and he has not paid the service tax. On these allegations a show-cause notice dated 21.07.2005 was issued to the appellant by the Commissioner proposing to deny the exemption and demanded service tax of ₹ 3,38,661/- (Rupees Three Lakhs Thirty Eight Thousand Six Hundred and Sixty One only) along with interest and to impose a penal .....

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r dated 28.01.2006 rejected the appeal and upheld the order of the Assistant Commissioner. Aggrieved by the said order, the appellant filed appeal before the Tribunal and the Tribunal vide its Order dated 03.09.2007 allowed the appeal by holding that the appellants are entitled for exemption under Sl. No. (e) of the Notification No. 25/2004-ST. Against the order of the Tribunal, the department filed an appeal before the Hon ble High Court of Kerala and the High Court vide its order dated 23.06.2 .....

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n remand to consider both Clause (d) and (e) of the Notification 25/2004-ST. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the role of the appellant is only to act as a facilitator between service provider i.e. Citi Bank and their client. Their function is to render some services to the banks customers on behalf of the bank in relation to the services rendered by the bank. He further submitted that the services provided to the client were .....

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