Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

M/s Palecha Trade Services Pvt. Ltd. Versus CCE, Jaipur

2017 (5) TMI 960 - CESTAT NEW DELHI

Business Auxiliary Services - service as a financial broker by providing arrangement - receipt of commission for providing the platform for loan transaction between the lender and the borrower - taxability - Held that: - promotion or marketing of ser .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ransaction where they acted as middle man/facilitator. - demand upheld - appeal dismissed - decided against assessee. - Service Tax Appeal No. 1149 of 2011 - Final Order No. 52841/2017 - Dated:- 10-4-2017 - Shri S.K. Mohanty, Member (Judicial) and Sh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(Appeals), Jaipur. The appellants are engaged in providing service as a financial broker by providing arrangement, wherein the lender can loan money to borrower. While providing such arrangement the appellants get certain commission for the services. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the demand. The Original Authority confirmed the service tax liability of ₹ 1,17,822/- for the period 01/07/2003 to 31/03/2005. He also imposed penalties under Section 76 and 78 of the Finance Act, 1994. On appeal, vide the impugned order, the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nfirmation of tax liability against the appellant was not legally sustainable as they have not received any consideration from the money lender and, as such, it cannot be considered that they have promoted their services. 3. The learned AR supported .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e financial services from the lender, as promoted and facilitated by the appellant. 4. We have heard both the sides and perused the appeal records. The facts of the case are not in dispute. The appellants challenged the levy only on the ground that t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version