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M/s. S.K. Associates Versus Commissioner of Central Excise, Salem And M/s. Reliance Associates, M/s. Aditya Marketing Services, M/s. ANM Associates Versus Commissioner of Central Excise, Trichy

2017 (9) TMI 896 - CESTAT CHENNAI

Business Auxiliary Services - appellants were agents of ICICI bank and they were providing services for them and received commission from ICICI Bank - whether taxable under the head BAS or otherwise? - Held that: - It is pertinent to note that the definition of Business Auxiliary Service had undergone amendment with effect from 10.9.2004 wherein the services provided on behalf of the client was included within the scope of the definition. Prior to that the services rendered for a client were onl .....

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o evade tax - the issue being interpretational one, we find no ground to invoke the extended period of limitation - penalties also set aside. - The appellant is liable to pay the service tax for the normal period - appeal allowed - decided partly in favor of appellant. - ST/26/2009, ST/150/2009, ST/182/2009, ST/485/2009 - Final Order Nos. 42043-42046 / 2017 - Dated:- 11-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Ms. Minchu Mariam Punnose, .....

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bank. Show cause notices were issued alleging non-payment of service tax under the category of Business Auxiliary Service. After adjudication, the original authority confirmed the tax along with interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 3. The details of the demand and period involved in each of the appeals are shown in the Table below:- Appeal No. Appellants Period of Dispute Demand ST/26/2009 S.K. Associates 1.9.2003 to 28.2.2 .....

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the client. Further, Notification No.25/2004-ST dated 10.9.2004 exempted Business Auxiliary Service provided on behalf of client prior to the period 10.9.2004. The entire disputed period in all appeals except ST/26/2009 falls within the extended period. In ST/26/2009, part of the period would be in normal period of notice. The ld. counsel submitted that the show cause notices have been issued invoking the extended period of limitation alleging suppression of facts. That, apart from the bare all .....

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concealment of facts with any intent to evade payment of service tax. On being pointed out, they have taken service tax registration and have discharged the service tax liability. She relied upon the decision in the case of Car World Autoline Vs. Commissioner of Customs & Central Excise, Cochin 2017 (48) STR 470 (Tri. Bang.). 5. Against this, the ld. AR Shri S. Govindarajan reiterated the findings in the impugned order. He submitted that the appellants were engaged in promotion of business o .....

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mers. The appellant received commission from the bank on the total volume of business done by them; that such activities involved promotion of services or marketing of service provided by the client and therefore the activities were squarely covered under the definition of Business Auxiliary Service. He also adverted to the agreement entered into between the appellant and the ICICI bank and pointed out that the appellants were appointed as agents of the bank. He therefore pleaded that the impugn .....

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nk and therefore would not fall within this second limb of definition. It is pertinent to note that the definition of Business Auxiliary Service had undergone amendment with effect from 10.9.2004 wherein the services provided on behalf of the client was included within the scope of the definition. Prior to that the services rendered for a client were only covered by the definition. The Notification No. 14/2004 dated 10.9.2004 granted exemption to various services provided to a client in relation .....

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